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A query is made as to whether a non-profit association dedicated to data protection shall be subject to VAT and obligated to file tax returns. The DGT responds that it shall not hold the status of a business operator if it only carries out gratuitous operations, but it shall hold such status if it carries out activities for consideration.
Question raised: Whether the association carries out operations subject to Value Added Tax and whether it will be obliged to submit returns for said tax.
The association shall hold the status of entrepreneur or professional when it organizes personal and material resources to carry out a business or professional activity through the provision of goods or services for consideration, assuming the risk and uncertainty. If the entity carries out exclusively gratuitous operations, it does not attain the status of entrepreneur and its operations are not subject to VAT. In the event of carrying out operations for consideration, these shall be subject to the tax, even if they may be exempt.
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