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An independent professional provides foster care services for children and young people to a German association. The DGT determines that the activity constitutes an economic activity for Income Tax purposes and analyses its VAT liability based on the association's location and the nature of the service.
Cuestión planteada Se consulta respecto del tratamiento fiscal de la actividad realizada: calificación en el Impuesto sobre la Renta de las Personas Físicas de los rendimientos obtenidos en el ejercicio de su actividad, y sujeción al Impuesto sobre el Valor Añadido de los servicios prestados por el mismo a la asociación.
El acogimiento profesionalizado es una actividad económica para el IRPF al implicar la ordenación de medios para prestar servicios. En cuanto al IVA, si la asociación tiene sede en España, los servicios están sujetos al impuesto. No cabe la exención por asistencia social porque el prestador es una persona física y no una entidad de carácter social. De no estar exentos, se aplicaría el tipo reducido del 10% por ser servicios de protección de la infancia y juventud.
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