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V1404-25 22 July 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Hairdressing services in elderly homes taxed at 21% VAT

A self-employed worker providing hairdressing services in a nursing home asks which VAT rate applies. The DGT determines that the standard rate of 21% applies since hairdressing is not considered social assistance or residential care.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Hairdressing services are subject to VAT at the tax rate of 21%. Article 91 of Law 37/1992 does not provide for a reduced rate for these services, regardless of whether they are provided to residents in a nursing home. Hairdressing is not considered a social assistance or residential care service for the purposes of the reduced rate.

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