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The applicant inquired whether the monthly development premiums received for 'casa do maior' (day care) services are subject to VAT. The DGT ruled that these premiums constitute consideration for the services provided and are therefore subject to VAT, although their exemption or tax rate will depend on the status of the entity and the specific type of service.
Cuestión planteada Si los ingresos que percibe mensualmente están sujetos al Impuesto sobre el Valor Añadido.
Las primas de desarrollo constituyen contraprestación de los servicios y están sujetas a IVA. Si la entidad es de derecho público o un establecimiento privado de carácter social, los servicios de asistencia a la tercera edad están exentos. Si no es entidad de carácter social, tributarán al 10% o al 4% si son servicios de teleasistencia, ayuda a domicilio, centro de día/noche o atención residencial bajo plazas concertadas o precios fijados por contrato administrativo, o si existe una prestación económica vinculada que cubra más del 10% del precio.
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