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V1531-17 15 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Animal-assisted therapy services taxed at 21% VAT, unless classified as social assistance at 10%

A partnership has requested a ruling on the VAT rate applicable to its animal-assisted intervention services. The DGT has determined that these services are not exempt as healthcare services, but could qualify for the reduced 10% rate if they are deemed social assistance provided by a social entity.

The question raised

Cuestión planteada Tipo impositivo aplicable a los servicios señalados.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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