What it is
Bill proposes 4% VAT for all dependency care services
It is a members’ bill. Introduced by parliamentary groups, the Senate, regional governments or citizens. It was introduced on 22 November 2024. Introduced by: Senado.
Official title: Private member's bill amending Law 37/1992, of 28 December, on Value Added Tax, to apply the 4% VAT rate to the provision of all non-exempt long-term care services.
Source: Congreso de los Diputados, file 124/000015· updated 11 Nov
Automatic summary, not yet reviewed
- The bill would apply the super-reduced VAT rate of 4% to telecare, home help, day and night centers, and residential care services for dependent people, regardless of who pays for the service.
- Today these services are VAT exempt when provided by public entities or private social organizations, but taxed at 4% or 10% when provided by other entities. Since the 2018 budget, the 4% rate only applies if public funding covers more than 10% of the price.
- To achieve this, the bill would amend Article 91 of the VAT Law so that these services fall under the 4% rate. Services already exempt under another rule of the same law would be excluded.
- If passed, the law would take effect on January 1 of the year after its publication in the official state gazette, with no end date.
Words worth knowing
- IVA
- Impuesto sobre el Valor Añadido, Spain's value added tax (VAT), a percentage added to the price of most goods and services.
- Tipo superreducido
- The lowest VAT rate in Spain, 4%.
- Servicios exentos
- Exempt services, meaning services that are not charged VAT.
- Plaza concertada
- A place in a private care home or center whose price is paid or subsidized by the public administration.
- Proposición de ley
- A bill, a text proposing a law. It is not a law until approved by both chambers of the Spanish Parliament.
It summarizes the text as it was introduced. It is written by artificial intelligence and may contain mistakes: the official text is what counts. Read the official text · How we make summaries
Where it stands
How far did it get?
It took 3 of 7 steps. It reached Amendments, and today it is unfinished.
- Introduced22 November 2024Someone registers the text in the Congreso.
- Admitted26 November 2024The Bureau of the Congreso accepts it and, for a members’ bill, the plenary decides whether to consider it.
- Amendments29 November 2024Groups propose changes.
- Committeenot reachedA committee goes through the text in detail.
- Plenarynot reachedAll 350 deputies vote.
- Senatenot reachedThe Senate can pass it, amend it or veto it.
- BOEnot reachedIt is published in the Official State Gazette (BOE) and comes into force.
See the 5 official steps on a timeline
Was there a plenary vote?
We have no plenary vote linked to this law in the Congreso’s data.
What happens next
What happens now?
The legislature ended before it finished. To go on, someone would have to introduce it again in the new Cortes.
It has not been presented again yet.
The same initiative in the other chamber:
- XV Legislature, Senate Private member's bill amending Law 37/1992, of December 28, on Value Added Tax, to apply the 4 % VAT rate to the provision of all non-exempt dependency care services.
Presented before in:
- XII Legislature, Congreso de los Diputados· Unfinished Proposal to cut VAT on all dependency care services to 4%
- XII Legislature, Senate Private member's bill to amend Law 37/1992, of 28 December, on Value Added Tax, to apply the 4% VAT rate to the provision of all non-exempt dependency care services.
- XIV Legislature, Congreso de los Diputados· Unfinished Bill to cut VAT on dependency care services to 4%
- XIV Legislature, Senate Private member's bill to amend Law 37/1992, of 28 December, on Value Added Tax, to apply the 4% VAT rate to the provision of all non-exempt dependency care services.
Sources
Where does all this come from?
- Congreso de los Diputados, file 124/000015
Official title, type, author, dates and stage.
Retrieved 11 November 2026
- Congreso de los Diputados, procedure
The date of each step, with its official wording.
Retrieved 12 November 2026
- The data comes from the open files of the Congreso, the Senate and the BOE, unaltered.
- Each deputy’s province is the one of their seat on the day of the vote.
- We only say “passed” or “rejected” when the majority needed is certain; otherwise we say which side had more votes.