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A foundation has enquired whether grants received from an Autonomous Community for its maintenance constitute grants linked to price. The DGT indicates that if the contribution is consideration for services provided to the Administration, it is subject to VAT; if it finances specific activities for third parties, it must be analysed on a case-by-case basis to determine whether the requirements for being linked to price are met.
Question raised: Whether the subsidies that the consulting entity receives from the Autonomous Communities are considered subsidies linked to the price or not.
For a subsidy to be linked to the price, there must be a direct link between the provision of services and the consideration obtained, without requiring an individualized provision. If the contribution from the Administration finances the institutional participation of the entity in public bodies, it does not appear to be a subsidy linked to the price. If the contribution is consideration for services received by the Administration, it is subject to VAT. Regarding the financing of activities of general interest, it must be analyzed on a case-by-case basis whether they meet the requirements of being linked to the price to be included in the taxable base.
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