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The taxpayer asks whether the monthly payment for their dependent brother's residential care is exempt from VAT. The DGT explains that these services may be subject to a 4% reduced rate if there is administrative price control, or may be exempt if provided by a social entity.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.8º de la Ley 37/1992
Los servicios de atención residencial definidos en la Ley 39/2006 tributan al 4% si se prestan en plazas concertadas o mediante precios fijados por la Administración en contratos administrativos. No se aplica el 4% en el régimen privado no concertado con precios pactados libremente. Por otro lado, las prestaciones de atención residencial están exentas de IVA si son efectuadas por entidades o establecimientos privados de carácter social según el artículo 20.Uno.8º de la Ley 37/1992.
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