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V1709-14 ·3 July 2014 ·consulta-vinculante Medium impact
Tax

Foundations subject to VAT only for onerous activities; deductibility of fees depends on their allocation to such activities

A foundation has requested clarification on whether its free online services are subject to VAT and if it can deduct VAT on its expenses. The DGT has ruled that free activities are not subject to the tax and that deduction is only possible for expenses allocated to the foundation's commercial activities.

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Lifecycle

2014-07-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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