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An architect has enquired whether amounts received via a grant to conduct a doctoral thesis are subject to VAT. The DGT has determined that, as there is no legal relationship involving a reciprocal exchange of benefits, the funds do not constitute consideration or a subsidy linked to the price.
Cuestión planteada Sujeción de la operación al Impuesto sobre el Valor Añadido.
Para que una cantidad esté sujeta al IVA debe existir una relación jurídica donde se intercambien prestaciones recíprocas, siendo la retribución el contravalor efectivo del servicio. En el caso de las becas para tesis doctorales, no se deduce una relación de intercambio ni que las cantidades sean subvenciones vinculadas al precio. Por tanto, no constituyen la contraprestación de una operación sujeta al impuesto.
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