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A cooperative has requested a ruling on the tax treatment of financial assistance granted to a member with tetraplegia to cover the costs of a private residential care home. The DGT has determined that the expenditure is not deductible for Corporate Income Tax, is not subject to VAT, and its taxation under the member's Personal Income Tax will depend on whether the aid is intended for healthcare purposes or for economic relief.
Cuestión planteada Cuál sería el tratamiento fiscal en el Impuesto sobre Sociedades de la empresa de la ayuda aprobada por la Junta General de socios, su tratamiento a efectos del IVA y el tratamiento en Impuesto sobre la Renta de las Personas Físicas del socio.
En el Impuesto sobre Sociedades, el gasto es una retribución a los fondos propios o una liberalidad, por lo que no es deducible. En el IVA, la ayuda no está sujeta al impuesto al no existir una prestación de servicios ni una contraprestación recíproca. En el IRPF, la ayuda es un rendimiento del capital mobiliario, salvo que se destine al tratamiento o restablecimiento de la salud por gastos no cubiertos por el Servicio de Salud, caso en el que quedaría excluida de gravamen.
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