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V2362-14 10 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo superreducido

4% reduced VAT rate applies to day and night care services provided via concession places or administrative contracts

A company managing a day care centre for a local council has requested clarification on the applicable VAT rate. The DGT has ruled that, unless the provider is a public or social law entity, the service is subject to VAT and may apply the 4% reduced rate, provided it meets the requirements of Law 39/2006 and administrative contracting regulations.

The question raised

Cuestión planteada Tipo impositivo aplicable.

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