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V2135-24 ·2 October 2024 ·consulta-vinculante Medium impact
Tax

Se aplica el tipo del 0% del IVA a las entregas de bienes realizadas en concepto de donativo a entidades sin fines lucrativos

La entidad consultante pregunta qué tipo de IVA se aplica a los donativos de bienes que recibe. La DGT responde que, si la entidad cumple los requisitos de la Ley 49/2002, se aplica el tipo del 0% a dichas entregas.

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2024-10-02PublishedPublished 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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