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A professional providing elderly care services asks whether grants received from an Autonomous Community are subject to VAT. The DGT determines that the annual aid for the provision of the service is consideration subject to the tax, whereas the grant for works on the premises is not.
Question posed: Whether said grants are subject to Value Added Tax.
The annual aid constitutes a grant directly linked to the price of the operations, forming part of the VAT taxable base. Conversely, the grant for the adaptation of the premises does not constitute consideration or a grant linked to the price as there is no relationship of reciprocity. The applicable rate will depend on whether the service is elderly care provided by a private establishment of a social nature (exempt), whether it is a coordinated dependency service or under an administrative contract (4%), or whether it is a day center service under a private regime (10%).
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