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V1964-14 18 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Laundry services provided to care centres subject to 21% VAT

An entity providing laundry and assistance services in care centres has enquired whether it can apply the reduced 4% VAT rate. The DGT has determined that these laundry services are not included in the catalogue of services under Law 39/2006 and, therefore, must be taxed at the standard rate.

The question raised

Cuestión planteada Tipo impositivo aplicable.

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