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V2087-21 ·12 July 2021 ·consulta-vinculante Medium impact
Tax

Entrepreneur or professional status and VAT deductibility depend on carrying out remunerated activities

A foundation asked whether it was entitled to a VAT refund, considering it did not carry out economic activity. The DGT explains that entrepreneur status arises when resources are organised to carry out remunerated activities and outlines the rules for deductibility for dual entities.

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2021-07-12PublishedPublished 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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