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The inquiry asks which VAT rate applies to assistance services for dependent persons (home help, residential care, etc.). The DGT clarifies that these may be exempt, subject to the 10% rate, or the 4% rate, depending on the providing entity and the financing conditions.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a dichos servicios en el caso planteado.
Los servicios de asistencia social prestados por entidades de Derecho Público o establecimientos privados de carácter social están exentos. Los prestados por otros empresarios tributan al 10%, salvo que se aplique el tipo del 4% para servicios de teleasistencia, ayuda a domicilio, centro de día/noche y atención residencial. Este tipo del 4% requiere que los servicios se presten en plazas concertadas, mediante contrato administrativo con precios fijados por la Administración, o como consecuencia de una prestación económica vinculada que cubra más del 10% del precio.
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