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A taxpayer queried whether a grant from a Provincial Council for professional stays abroad is subject to VAT and how it should be declared for IRPF. The DGT ruled that there is no VAT liability due to the absence of consideration, and that it must be taxed as employment income for IRPF purposes based on its enforceability.
Cuestión planteada Tributación de la ayuda en el Impuesto sobre el Valor Añadido y en el Impuesto sobre la Renta de las Personas Físicas, así como ejercicio en el que ha de declararse.
La ayuda no está sujeta al IVA porque no existe una relación jurídica de intercambio de prestaciones recíprocas ni es una subvención vinculada al precio. En el IRPF, la ayuda tributa como rendimientos del trabajo y se imputa al período impositivo en que sea exigible cada pago. Si los pagos se realizan en distintos años, cada uno se imputará al año en que resulte exigible.
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