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A care home has queried whether the 4% reduced VAT rate should apply when dependency aid exceeds 10% of the basic care service price. The DGT has ruled that the 4% rate is applicable if the linked financial benefit covers more than 10% of the price of the basic residential care service, excluding any additional services.
Cuestión planteada - Si se aplica el tipo del 4 por ciento a la factura de los servicios prestados a personas que tengan concedidas una "ayuda de la dependencia" vinculada al servicio cuyo importe es superior al 10 por ciento del importe por los servicios de atención y cuidados recibidos, sin tener en cuenta otros importes por mejoras debido a características de habitación en la que habita, peluquería, podología, etc.
El tipo del 4% se aplica a los servicios de atención residencial cuando existe una prestación económica vinculada que cubra más del 10% del precio del servicio asistencial básico. Este cálculo no debe incluir otros importes por servicios adicionales como peluquería o podología. Si se reconoce una ayuda con efectos retroactivos, la empresa debe rectificar las cuotas repercutidas en exceso mediante facturas rectificativas y regularizar su situación tributaria.
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