Telecare services, home help, day and night centres and residential care

Regulations: Article 91. Two. 2. 3 of Law 37/1992, Article 15 of Law 39/2006

The VAT rate of 4% will be applied to the following services provided by private establishments to people in a situation of dependency:

• 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).

The provisions of this section shall not apply to social assistance services provided by public law entities or private entities or establishments of a social nature referred to in Article 20. One. 8 of Law 37/1992.

Requirements

For the application of the 4% rate of VAT on these services, it is required that:

• They are provided in places agreed upon in centres or residences or through prices derived from an administrative competition awarded to the service providers.

• Or as a result of an economic benefit linked to such services that covers more than 10% of their price.

In both cases, in accordance with the provisions of Law 39/2006, of December 14.