The Provision Of The Podiatry Service For The Elderly Is Carried Out In The Municipal Facilities Of Esplugues De Llobregat Town Council, In The Form And Under The Conditions Defined In The Technical And Administrative Specifications Governing The Tender. The Service Entails A User Co-Payment Collected In The Municipal Ordinances And Is Exempt From Vat Pursuant To Art. 20 Of Law 37/92 Of December 28 On Vat.