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V0857-23 ·12 April 2023 ·consulta-vinculante Medium impact
Tax

Donations and subsidies for a foundation's general activities are IVA-exempt

A foundation asked whether income from donations, contributions and subsidies was subject to VAT and whether it had to register as a business. The DGT replied that such income, if funding general activities and not constituting a service in return, is not subject to VAT.

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2023-04-12PublishedPublished 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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