This paper presents a dialogue act taxonomy designed for the development of a conversational agent for elderly. The main goal of this conversational agent is to improve life quality of the user by means of coaching sessions in different topics. In contrast to other approaches such as task-oriented dialogue systems and chit-chat implementations, the agent should display a pro-active attitude, driving the conversation to reach a number of diverse coaching goals. Therefore, the main characteristic of the introduced dialogue act taxonomy is its capacity for supporting a communication based on the GROW model for coaching. In addition, the taxonomy has a hierarchical structure between the tags and it is multimodal. We use the taxonomy to annotate a Spanish dialogue corpus collected from a group of elder people. We also present a preliminary examination of the annotated corpus and discuss on the multiple possibilities it presents for further research.