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V0266-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

Foundations may be VAT entrepreneurs eligible for exemptions in performances if meeting social entity requirements

A foundation inquired whether its activities (ticket sales, merchandising, advertising, donations and grants) are subject to or exempt from VAT. The DGT determines that it is an entrepreneur, that performances may be exempt if it meets social entity requirements, and that grants may be included in the taxable base if linked to the price.

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Lifecycle

2025-03-06PublishedPublished 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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