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V2268-17 8 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Social assistance services provided by social entities are exempt from VAT

A social foundation has requested clarification on whether its sexual abuse prevention talks are subject to VAT. The DGT has ruled that, as these are social assistance services provided by a social entity, they are exempt from the tax.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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