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V1818-22 1 August 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Social integration and reintegration services are taxed at 10% or 21% VAT depending on their nature

A self-employed worker inquires about the VAT rate applicable to her services for the integration of persons with disabilities and the reintegration of inmates. The DGT determines that they are not exempt as they are not provided by entities of a social nature, but the reduced rate of 10% may apply if they are classified as social assistance.

The question raised

Question raised: VAT rate applicable to the services provided.

The DGT's ruling

Services for the integration of persons with different abilities and the reintegration of inmates are subject to VAT. The reduced rate of 10% shall apply if the benefits can be classified as social assistance. In any other case, the general rate of 21% shall apply. The exemption under Article 20.one.8º is not applicable because the services are not provided by entities of Public Law nor by private establishments of a social nature.

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