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A foundation has requested clarification regarding its status as a business entity and the deductibility of input VAT on its activities. The Directorate General for Tax (DGT) clarifies that the entity is only considered a business entity in respect of its onerous activities, and that VAT deduction depends on whether the expenses are allocated to taxable transactions.
This ruling clarifies the dual nature of foundations, establishing that VAT deduction is strictly tied to the allocation of expenses to taxable operations rather than the entity's overall status.
The tax team reviews your specific situation.
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