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V2146-24 ·8 October 2024 ·consulta-vinculante Medium impact
Tax

A foundation may act as a dominant entity under the special VAT group regime

The taxpayer inquired whether a non-profit foundation could apply the special VAT group regime. The DGT ruled that if it qualifies as a business or professional entity, it may act as the dominant entity of a group.

In 6 key points

How it affects those involved

This ruling clarifies that the non-profit status of a foundation does not preclude it from acting as a dominant entity in a VAT group, provided it meets the requirements of being a business or professional entity.

Lifecycle

2024-10-08PublishedPublished 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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