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 21 rulings · 2014–2023

Current position

The 4% rate applies to telecare, home help, day/night center, and residential care services defined in Law 39/2006. To qualify, these must be provided through concerted places or administrative contracts with prices predetermined by the Administration. It is also applicable if the linked economic provision covers more than 75% of the price. If the service is provided under a private, non-concerted regime with a freely agreed price, the rate is 10%.

The DGT's position has remained constant since 2014. The criterion requires that the services under Law 39/2006 be provided through concerted places or contracts with rates fixed by the Administration to apply the 4% rate. No variations are observed in the interpretation of price control requirements or the distinction from the private regime.

Turning points

4 July 2017 V1721-17

Confirms that subcontracted dining services are taxed at 10%, regardless of whether the users occupy concerted places.

Analysis based on 20 of 21 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

21

V2882-23 25 Oct 2023

Home care services subject to 4% VAT if prices are set by administrative contract or agreed placement

SG de Impuestos sobre el Consumo

tipo reducidoayuda a domiciliocontrato administrativoplazas concertadasprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 90.1LIVA — Ley 37/1992 del IVA art. 91.1.2.7º

Affects CompanyExpat · Non-residentIndividual

V2253-22 26 Oct 2022

Day care services provided by commercial entities taxed at 4% or 10% depending on contract type

SG de Impuestos sobre el Consumo

centro de díaentidad de carácter socialtipo superreducidoasistencia sanitariaplazas concertadas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2675-21 5 Nov 2021

Daycare services taxed at 4% if contracted or via administrative contract, or 10% if private

SG de Impuestos sobre el Consumo

entidad de carácter socialcentro de díatipo reducidoplazas concertadascontrato administrativo LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1761-20 3 Jun 2020

4% VAT rate applies to residential care services if using contracted places or administrative contract pricing

SG de Impuestos sobre el Consumo

atención residencialtipo superreducidoplazas concertadascontrato administrativoprestación económica LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5

Affects CompanyExpat · Non-residentIndividual

V2740-19 8 Oct 2019

VAT rate for personal assistance services depends on the entity's nature and administrative price control

SG de Impuestos sobre el Consumo

asistencia personaltipo superreducidoentidad de carácter socialplazas concertadascontrato administrativo LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1

Affects CompanyExpat · Non-residentIndividual

V1740-19 9 Jul 2019

VAT rates for home care services vary between 4%, 10% or exemption depending on provider and price controls

SG de Impuestos sobre el Consumo

ayuda a domiciliotipo superreducidoentidad de carácter socialprestación económica vinculadaplazas concertadas LIVA — Ley 37/1992 del IVA art. 20.1.8LIVA — Ley 37/1992 del IVA art. 20.3

Affects CompanyExpat · Non-residentIndividual

V2555-18 19 Sept 2018

Dependency care services taxed at 4% when provided via agreed places or administrative contracts with pre-set prices

SG de Impuestos sobre el Consumo

asistencia socialtipo superreducidoplazas concertadascontrato administrativoayuda a domicilio LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 90.Uno

Affects CompanyExpat · Non-residentIndividual

V0938-18 10 Apr 2018

4% VAT rate applies to residential care if prices are set by the Administration via an administrative contract

SG de Impuestos sobre el Consumo

atención residencialtipo superreducidocontrato administrativoentidad de carácter socialplazas concertadas LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V0813-18 26 Mar 2018

Residential care services may be taxed at 4%, 10% or be VAT exempt depending on the provider and price controls

SG de Impuestos sobre el Consumo

atención residencialtipo superreducidoentidad de carácter socialplazas concertadasasistencia social LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V1721-17 4 Jul 2017

Outsourced dining services in residential care subject to 10% VAT

SG de Impuestos sobre el Consumo

tipo impositivo reducidoservicio de comedoratención residencialplazas concertadasprestación económica vinculada LIVA — Ley 37/1992 del IVA art. 91.1.2.2ºLIVA — Ley 37/1992 del IVA art. 91.1.2.7º

Affects CompanyExpat · Non-residentIndividual

V2950-16 24 Jun 2016

4% VAT rate applies to care services if prices are controlled by the Administration

SG de Impuestos sobre el Consumo

tipo impositivoplazas concertadasatención residencialcentro de díaayuda a domicilio LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V2413-16 2 Jun 2016

Subcontracted catering services subject to 10% VAT instead of 4%

SG de Impuestos sobre el Consumo

tipo impositivoservicio de restauraciónplazas concertadasatención residencialcentro de día LIVA — Ley 37/1992 del IVA art. 91.dos.2.3ºLIVA — Ley 37/1992 del IVA art. 91.uno.2.7º

Affects CompanyExpat · Non-residentIndividual

V1382-16 4 Apr 2016

Catering services taxed at 10% VAT, not 4%

SG de Impuestos sobre el Consumo

cateringtipo impositivo reducidoasistencia socialentrega de bienesprestación de servicios LIVA — Ley 37/1992 del IVA art. 91.Uno.1.1ºLIVA — Ley 37/1992 del IVA art. 91.Uno.2.2º

Affects CompanyExpat · Non-residentIndividual

V0870-16 9 Mar 2016

Residential and day care services taxed at 4% when provided via administrative contract with fixed prices

SG de Impuestos sobre el Consumo

tipo superreducidoentidades de carácter socialcontrato administrativoasistencia a la tercera edadexención de IVA LIVA — Ley 37/1992 del IVA art. 20.Uno.8ºLIVA — Ley 37/1992 del IVA art. 20.Tres

Affects CompanyExpat · Non-residentIndividual

V1525-15 21 May 2015

4% reduced VAT rate applies to day centre services via subsidies or administrative contracts

SG de Impuestos sobre el Consumo

tipo superreducidoplazas concertadascontrato administrativocentro de díaatención a la dependencia LIVA — Ley 37/1992 del IVA art. 91.1.2.7LIVA — Ley 37/1992 del IVA art. 91.2.2.3

Affects CompanyExpat · Non-residentIndividual

V0642-15 20 Feb 2015

4% VAT rate applies to day care services if the price is fixed by an administrative contract

SG de Impuestos sobre el Consumo

tipo impositivocentro de díacontrato administrativoplazas concertadasautonomía personal LIVA — Ley 37/1992 del IVA art. 91.1.2.7LIVA — Ley 37/1992 del IVA art. 91.2.2.3

Affects CompanyExpat · Non-residentIndividual

V0639-15 20 Feb 2015

4% VAT rate applies to residential care and dependency services under administrative or concerted contracts

SG de Impuestos sobre el Consumo

tipo superreducidoatención residencialentidad de carácter socialcontrato administrativoplazas concertadas LIVA — Ley 37/1992 del IVA art. 20.1.8ºLIVA — Ley 37/1992 del IVA art. 20.3

Affects CompanyExpat · Non-residentIndividual

V1718-14 3 Jul 2014

4% VAT rate applies to care services if price is set by administrative contract or concerted places

SG de Impuestos sobre el Consumo

tipo impositivoayuda a domiciliocontrato administrativoplazas concertadasdependencia LIVA — Ley 37/1992 del IVA art. 91.1.2.7LIVA — Ley 37/1992 del IVA art. 91.2.2.3

Affects CompanyExpat · Non-residentIndividual

V0801-14 24 Mar 2014

4% VAT rate applies to care services if price is controlled by the Administration or coverage exceeds 75%

SG de Impuestos sobre el Consumo

base imponibletipo impositivoayuda a domicilioprestación económica vinculadacontrato administrativo LIVA — Ley 37/1992 del IVA art. 78.1LIVA — Ley 37/1992 del IVA art. 91.1.2.7º

Affects CompanyExpat · Non-residentIndividual

V0592-14 6 Mar 2014

4% VAT rate applies to residential care services if price is set by the Administration or financial aid covers over 75% of the cost

SG de Impuestos sobre el Consumo

tipo impositivoatención residencialprestación económica vinculadaplazas concertadascontrato administrativo LIVA — Ley 37/1992 del IVA art. 91.1.2.7LIVA — Ley 37/1992 del IVA art. 91.2.2.3

Affects CompanyExpat · Non-residentIndividual

V0049-14 14 Jan 2014

4% VAT rate applies to home care services under administrative contracts with fixed pricing

SG de Impuestos sobre el Consumo

tipo superreducidoayuda a domiciliocontrato administrativodependenciaplazas concertadas 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

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