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A consulting entity has requested clarification on the VAT rate applicable to its personal assistance services for dependent individuals. The DGT clarifies that the rate depends on whether the entity is of a social nature (exempt), whether the service is via a formal agreement or with prices set by the Administration (4%), or if it is provided under a private regime (10%).
Cuestión planteada Tipo impositivo aplicable a la prestación de dichos servicios de conformidad con la Ley 37/1992 del Impuesto sobre el Valor Añadido.
Los servicios de asistencia personal pueden estar exentos si los presta una entidad de derecho público o un establecimiento privado de carácter social. Si no es exento, se aplicará el tipo del 4% a los servicios de teleasistencia, ayuda a domicilio, centro de día/noche y atención residencial, siempre que se presten mediante plazas concertadas o con precios fijados por un contrato administrativo. En régimen privado, con precios pactados libremente, se aplicará el tipo del 10%.
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