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A taxpayer has requested clarification regarding the VAT treatment of a care home that receives public grants and provides catering services. The DGT has determined that development grants constitute consideration subject to VAT, whereas investment grants do not, and that catering services are taxed independently.
Cuestión planteada Si la actividad está sujeta al Impuesto sobre el Valor Añadido y, en su caso, tipo impositivo aplicable y obligación de declaración.
La ayuda para el desarrollo del proyecto constituye contraprestación y está sujeta a IVA. La ayuda para gastos de inversión no está sujeta al impuesto por no existir relación jurídica de intercambio. El servicio de comidas tributa de forma autónoma al 10% por no ser accesorio. El tipo del 4% se aplica a servicios de asistencia (centro de día, residencia, etc.) siempre que sean concertados o mediante contrato administrativo con precio fijado, o por prestación económica vinculada que cubra más del 10% del precio.
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