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A self-employed social assistance worker inquired whether her services for children, the elderly, and persons with disabilities were exempt from VAT or subject to a specific rate. The DGT determines that, as she is not a public entity or an entity of a social nature, she cannot apply the exemption and must apply the reduced rate of 10%.
Question raised: It is questioned whether the 21 percent tax rate, the reduced rate of 10 percent of Value Added Tax, or if said services are, where applicable, exempt, is applicable to such services.
Social assistance services for children, the elderly, or persons with disabilities are not exempt if provided by a self-employed professional in their own name. The exemption under Article 20.one.8º requires that the services be performed by entities of Public Law or private establishments of a social nature. Failing to meet this requirement, the reduced rate of 10% provided for in Article 91.one.2.7º of the VAT Law shall apply.
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