Back to index
V1406-22 15 June 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Family therapy services provided by a social educator are taxed at 10% or 21% VAT, they are not exempt

A social educator inquires which IAE heading applies to them and whether their family therapy services are exempt from VAT. The DGT determines that they must register under group 776 of the IAE and that their services are subject to VAT, with a reduced rate of 10% if they qualify as social assistance or the general rate of 21% in other cases.

The question raised

Question raised Inquires as to the heading that would be applicable for the purposes of the Tax on Economic Activities and whether, being within the healthcare field, exemption from VAT will be possible for the provision of said services.

The DGT's ruling

The activity of a social educator carried out on a self-employed basis, personally and directly, is classified under group 776 of the IAE. Family therapy services are not exempt from VAT because they are not provided by entities under Public Law nor by private establishments of a social nature. The reduced rate of 10% shall apply if the services can be qualified as social assistance, or the general rate of 21% otherwise.

Email
Contact