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V3645-16 ·2 September 2016 ·consulta-vinculante Medium impact
Tax

Charities can be VAT entrepreneurs and apply passive investment

A scrap trading company asks whether purchases from a non-profit association are subject to VAT and how invoicing should be handled. The DGT responds that the association is an entrepreneur if carrying out the activity professionally, and the purchasing company must apply the passive investment.

In 6 key points

Lifecycle

2016-09-02PublishedPublished 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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