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V3172-16 7 July 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · tipo impositivo

Cleaning and catering services in sheltered housing may be taxed at 21% or 10% depending on service management

A company provides cleaning and catering services in sheltered housing managed by a local council. The DGT is analysing whether the general or reduced VAT rate should apply, depending on whether the services are independent or part of a main accommodation service.

The question raised

1.- Tax rate applicable to the services provided by the applicant.

The DGT's ruling

If the company only subcontracts cleaning and catering, cleaning is taxed at 21% and catering at 10%. If the company fully manages the sheltered housing, accommodation is the main service and the other ancillary services are taxed at 10%. In the event of a single price for services of different natures, the tax base must be distinguished proportionally to the market value.

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