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An independent animal-assisted intervention therapist working with therapy dogs for socially vulnerable individuals seeks clarification on VAT treatment of services and deductibility of dog and subcontractor maintenance. The DGT concludes that the social assistance exemption under Article 20.1.8 of the VAT Law does not apply because the consultant is a physical independent contractor, not a social entity. If services are classified as social assistance, they are subject to 10% VAT; otherwise, 21% VAT applies.
Cuestión planteada Si los servicios prestados están exentos del Impuesto sobre el Valor Añadido o, en su caso, el tipo impositivo aplicable a los mismos, así como la deducibilidad del Impuesto soportado en la manutención y cuidado de los perros y en la contratación de otros técnicos de Intervención Asistida por Animales.
La exención del art. 20.Uno.8 LIVA (asistencia social) exige que el prestador sea entidad de derecho público o establecimiento privado de carácter social (sin ánimo de lucro, cargos gratuitos, sin interés económico de socios). Una persona física autónoma no cumple estos requisitos y no puede acogerse a la exención. Para los servicios de asistencia social no exentos prestados por autónomos, el tipo es el reducido del 10% (art. 91.Uno.2.7 LIVA); si no se califican como asistencia social, el tipo es el general del 21%. Las cuotas por mantenimiento de los perros son deducibles solo con afectación directa y exclusiva acreditada.
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