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A geriatric residence owner inquired whether their residential services could be taxed at the reduced rate of 4%. The DGT ruled that this rate only applies if the services are provided through contracted places or via prices set by the Administration under an administrative contract.
Cuestión planteada Si a las prestaciones de servicios de residencia que realice la consultante a dichos usuarios les resultaría de aplicación el tipo del Impuesto sobre el Valor Añadido previsto en el artículo 91.Dos.2.3º de la Ley 37/1992.
El tipo del 4% se aplica a los servicios de atención residencial definidos en la Ley 39/2006 siempre que se presten en plazas concertadas o mediante precios derivados de un contrato administrativo adjudicado. Para que se cumpla el requisito de control de precios, la contraprestación debe estar predeterminada por la Administración en el contrato de gestión de servicios públicos. Si el servicio se presta en régimen privado no concertado con precio pactado libremente, se aplicará el tipo del 10%. Asimismo, se aplica el 4% si existe una prestación económica vinculada que cubra más del 10% del precio del servicio.
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