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A foundation managing apartments for people with physical disabilities has enquired whether the temporary accommodation provided to them and their companions is exempt from VAT as a social assistance service. The DGT has ruled that these accommodation services are not considered social assistance and are therefore subject to the general VAT regime.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.8º de la Ley 37/1992.
Los servicios de alojamiento temporal en los apartamentos consultados no pueden considerarse servicios de asistencia social, aunque los destinatarios sean personas con discapacidad física. Por tanto, dichas prestaciones están sujetas y no exentas de IVA. No obstante, la DGT señala que podrían estar exentas bajo el artículo 20.Uno.23º si se cumplen los requisitos de arrendamiento de vivienda, aunque no se sabe si la entidad presta servicios complementarios de industria hotelera.
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