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V3168-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

Foundation activities may be VAT exempt if they meet social or educational entity requirements

A foundation of general interest has requested a ruling on the VAT treatment of its educational and cultural activities. The DGT has determined that the foundation is considered a taxable person and that any exemption will depend on the specific nature of each service provided.

In 6 key points

How it affects those involved

Foundations must carefully distinguish between their social/educational purposes and their commercial activities to determine VAT liability.

Lifecycle

2019-11-13PublishedPublished 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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