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

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

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

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.