- Uruguayan General Directorate of Taxation issued Consultation No. 6687 on VAT treatment of health services in senior citizen facilities.
- A foundation providing geriatric-gerontological assistance sought clarification on VAT rates for various services.
- 10 percent VAT applies to residents requiring cognitive stimulation, rehabilitation, primary health care, residential internment, and palliative care.
- 22 percent VAT applies to residents requiring only accommodation.
- The foundation must have a qualifying title or be registered with the Ministry of Health to qualify for the minimum VAT rate.
Source: news.bloombergtax.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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