Doctrine by topic · DGT Observatory

Concerted Places: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 12 rulings · 2014–2022

Current position

Telecare, home help, day/night center, and residential care services defined in Law 39/2006 are taxed at 4% if provided in concerted places or through administrative contracts with prices fixed by the Administration. The reduced rate also applies if a linked economic benefit covers more than 75% of the service price. Services provided by public law entities or private establishments of a social nature are exempt.

The DGT's position has remained constant since 2014. The criterion requires the existence of concerted places, administrative contracts with fixed rates, or a linked economic coverage exceeding 75% to apply the 4% rate. No changes have been observed in the requirements for applying this tax rate.

Analysis based on 11 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12

V0388-22 28 Feb 2022

Residential care services by non-social enterprises taxed at 10% or 4% depending on procurement regime

SG de Impuestos sobre el Consumo

atención residencialentidad de carácter socialtipo reducidoplaza concertadaprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V2731-21 10 Nov 2021

Day care services taxed at 10% or 4% depending on whether they are private or contracted

SG de Impuestos sobre el Consumo

centro de díaasistencia socialtipo superreducidoentidad de carácter socialasistencia sanitaria LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 4.3

Affects CompanyExpat · Non-residentIndividual

V0292-20 7 Feb 2020

VAT rate for personal assistance services depends on the nature of the entity and the type of contract

SG de Impuestos sobre el Consumo

asistencia personalestablecimiento de carácter socialtipo superreducidoplaza concertadacontrato administrativo LIVA — Ley 37/1992 del IVA art. 20.1.8ºLIVA — Ley 37/1992 del IVA art. 90.1

Affects CompanyExpat · Non-residentIndividual

V3010-19 28 Oct 2019

Home care services taxed at 4% if via public agreement or administrative contract

SG de Impuestos sobre el Consumo

ayuda a domicilioestablecimiento privado de carácter socialtipo reducidoexenciónplaza concertada LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V2181-19 14 Aug 2019

Dependency assistance services taxed at 4% if contracted or via linked economic benefits

SG de Impuestos sobre el Consumo

asistencia socialestablecimiento privado de carácter socialtipo superreducidoplaza concertadaprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 20.1.8LIVA — Ley 37/1992 del IVA art. 90.1

Affects CompanyExpat · Non-residentIndividual

V0301-19 13 Feb 2019

4% VAT rate applies to residential care services provided via agreed places, administrative contracts, or if linked benefits exceed 10% of the price

SG de Impuestos sobre el Consumo

atención residencialprestación económica vinculadatipo reducidoentidad de carácter socialplaza concertada LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V0941-18 10 Apr 2018

4% VAT rate or exemption for residential care services depends on price controls and entity type

SG de Impuestos sobre el Consumo

atención residencialtipo superreducidoentidad de carácter socialcontrol de preciosplaza concertada LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V5181-16 30 Nov 2016

4% VAT rate applies to social assistance services if Law 39/2006 requirements are met

SG de Impuestos sobre el Consumo

asistencia socialtipo impositivo reducidoentidad de carácter socialatención residencialplaza concertada LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V1549-15 22 May 2015

4% VAT rate applies to home care services if price is set by administrative contract or agreed placement

SG de Impuestos sobre el Consumo

tipo superreducidoayuda a domiciliocontrato administrativoentidad de carácter socialasistencia social LIVA — Ley 37/1992 del IVA art. 91.1.2.7ºLIVA — Ley 37/1992 del IVA art. 91.2.2.3º

Affects CompanyExpat · Non-residentIndividual

V1474-14 4 Jun 2014

Residential care services may be VAT exempt if provided by a social entity

SG de Impuestos sobre el Consumo

atención residencialentidad de carácter socialtipo superreducidoexenciónplaza concertada LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V0535-14 28 Feb 2014

4% reduced rate does not apply to care services without administrative price control or formal agreements

SG de Impuestos sobre el Consumo

tipo impositivo reducidoatención residencialayuda a domicilioplaza concertadacontrato administrativo LIVA — Ley 37/1992 del IVA art. 91.Uno.2.7ºLIVA — Ley 37/1992 del IVA art. 91.Dos.2.3º

Affects CompanyExpat · Non-residentIndividual

V0016-14 10 Jan 2014

4% reduced rate applies to care services if prices are subject to administrative control

SG de Impuestos sobre el Consumo

tipo superreducidoatención residencialplaza concertadacontrato administrativodependencia LIVA — Ley 37/1992 del IVA art. 91.uno.2.7ºLIVA — Ley 37/1992 del IVA art. 91.dos.2.3º

Affects CompanyExpat · Non-residentIndividual

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