Social assistance services provided by public law entities or private social establishments

Regulations: Article 20. One. 8 of Law 37/1992

Social assistance services for people with disabilities provided by public law entities or private social entities or establishments meet the requirements established in the tax regulations are exempt from .

The exemption includes the provision of food, accommodation or transport services that are accessories to the above provided by said establishments or entities, with their own or third-party means.

The following are considered to be establishments:

Those establishments that meet the following requirements:

• Lack of profit-making purpose

• The positions of president, patron or legal representative must be free of charge.