Centres, residences and home help

The following services provided to dependent persons are taxed at 4%:

• Telephone help service.

• Home help service: attention to home and personal care needs.

• Day and Night Service Centres (Day Centre for older people, Day Centre for people under 65 years of age, Day Centre for specialised assistance, Night Centre).

• Residential Care Service (Residential home for dependent elderly people and Care centre for people with dependent disabilities, due to the different types of disabilities).

To apply the 4% rate to these services, they must be provided in arranged places in centres or residences or through prices derived from an administrative tender awarded to the provider companies, or as a consequence of an economic provision linked to such services that covers more than 10 percent of its price.

On the other hand, assistance services for people with disabilities provided by social entities are exempt from VAT , that is, those that have no profit purpose and whose positions of president, patron or legal representative are free. The exemption includes the rendering of services, lodging or transport accessories rendered with own resources or borrowed capital.