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A non-profit association has enquired whether its elderly care home services are exempt from VAT and how it should manage the deduction of its expenses. The DGT has responded that the exemption depends on the entity meeting the requirements of a social establishment and explains the pro rata or split-sector regimes for deductions.
Question raised: Application of the exemption provided for in Article 20.One.8 of Law 37/1992 due to its activity of elderly care residences.
Benefits for elderly care are exempt from VAT if provided by a social entity, which must lack a profit-making purpose, have unpaid officers, and not grant special conditions to its members. If the entity carries out both taxable and exempt activities, it must apply the pro rata rule or the differentiated sectors regime to determine the deductibility of input VAT. The exemption applies provided that the legal requirements are met, regardless of whether the entity has formally obtained the status of a social entity.
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