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A professional enquired whether her legal advisory services for a municipal gender violence support centre were subject to the 10% VAT rate. The DGT has ruled that, as these are social assistance services provided within the framework of a public administration's social assistance programme, they qualify for the reduced rate.
Cuestión planteada Si se aplica el tipo del 10 por ciento en el Impuesto sobre el Valor Añadido al servicio prestado.
La asistencia jurídica para mujeres víctimas de violencia de género puede encuadrarse como asistencia social comunitaria y familiar. Si estos servicios se prestan en el marco de un convenio con un Ayuntamiento dentro de un programa de asistencia social, se aplica el tipo reducido del 10%. Si no están incluidos en dicho programa, deben tributar al tipo general del 21%.
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