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A social assistance and staffing company has requested clarification on the VAT rate applicable to its services. The DGT has determined that home care, telecare, day/night centre, and residential care services are subject to a 4% rate under specific conditions of agreement or administrative contract, whereas staffing services are subject to 21%.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido y en su caso, tipo impositivo aplicable alas operaciones.
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