- Home care services provided by a foundation through socio-health operators are not exempt from VAT.
- The VAT exemption requires a qualitative assessment of the service and verification of the provider and legal context.
- Medical services like diagnosis, treatment, and rehabilitation are VAT-exempt if performed by authorized health professionals.
- The legal form of the service provider is irrelevant as long as they are qualified.
- Services by socio-health operators are not VAT-exempt as they are not under supervision.
- VAT exemption for home care services applies only to certain public or recognized entities.
- A foundation providing home care through socio-health operators does not qualify for VAT exemption.
- The foundation’s services are primarily health-related, not social assistance, and are subject to standard VAT.
Source: commercialistatelematico.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.
