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V0177-26 ·30 January 2026 ·consulta-vinculante Medium impact
Tax

VAT deduction depends on whether foundation conducts remunerated or gratuitous operations

A foundation asks whether it can deduct VAT on purchases for cooperation projects funded by donations. The DGT responds that deduction is only allowed if the foundation acts as a trader or professional carrying out remunerated operations, not as a final consumer in gratuitous transactions.

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2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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