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A non-profit foundation has requested clarification on whether the grants received for its social action programmes are subject to VAT. The DGT explains that if a grant constitutes consideration linked to the price of a service, the transaction is subject to tax, although it may be exempt if the organisation is a private social entity.
Question posed: Taxation under Value Added Tax on the services provided by the applicant.
An entity shall have the status of entrepreneur or professional if it carries out activities for consideration, assuming risk and venture. Subsidies directly linked to the price of operations form part of the taxable base and are subject to tax. However, the provision of social assistance services carried out by private entities of a social nature may be exempt. To determine whether a subsidy is linked to the price, there must be a direct link between the amount received and the provision of the service.
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