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An elderly care cooperative has requested a ruling on the VAT liability of partner contributions, loans for renovations, and residential services. The DGT has determined that contributions and loans are not subject to VAT, whereas residential services are taxed at either 10% or 4% depending on their nature.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las distintas aportaciones y, en su caso, tipo impositivo aplicable. Si el tipo impositivo aplicado a los servicios de residencia es correcto.
Las aportaciones de capital y los préstamos de socios no están sujetos a IVA al no constituir una prestación de servicios a título oneroso. Los servicios de residencia tributan al 10% salvo que sean servicios de atención residencial definidos en la Ley 39/2006 prestados mediante plazas concertadas o contratos administrativos, en cuyo caso el tipo es del 4%. No se aplica la exención por servicios a miembros si se percibe un precio independiente de las cuotas estatutarias.
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