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V1385-19 12 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

The VAT rate for residential care services depends on the nature of the provider and the form of contracting

A nursing home inquires about the VAT rate applicable to its services. The DGT clarifies that the rate depends on whether the provider is a social entity, whether the service is concerted or private, and whether there is a linked economic consideration.

The question raised

Question posed: The tax rate applicable for Value Added Tax purposes to said residential care service.

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