Skip to content
Back to index
V0176-26 30 January 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · empresario

Foundation must apply sectoral deduction regime if carrying out activities with different deduction rights

A foundation organising theatre festivals asks about its status as a business entity and its right to VAT deduction. The DGT determines it is a business entity and that, as it carries out taxable, exempt and other activities giving rise to deduction rights, it must separate its activities into distinct sectors.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Email
Contact