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The query examines whether a 'development premium' paid by an Autonomous Community constitutes a price-linked subsidy and determines the applicable VAT rates for day care and catering services. The DGT rules that the premium is consideration and that the VAT rate varies depending on whether the entity is of a social nature or if the service is under a formal agreement.
Cuestión planteada Si la denominada "prima de desarrollo" puede considerarse una subvención vinculada al precio de los servicios que presta la consultante y, en caso de ser positiva la contestación, si en ese importe debe entenderse incluido el Impuesto sobre el Valor Añadido así como el tipo impositivo aplicable tanto al servicio de atención diurna como a la manutención.
La prima de desarrollo constituye la contraprestación de los servicios de cuidado y atención personal, por lo que debe repercutir IVA. Los servicios de centro de día prestados por entidades de derecho público o establecimientos privados de carácter social están exentos. Si no son entidades de carácter social, tributan al 10% o al 4% si son servicios de la Ley 39/2006 prestados mediante plazas concertadas o contratos administrativos con precios fijados. Los servicios de manutención tributan al 10%.
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