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A foundation has enquired whether it can deduct input VAT while conducting both non-profit activities (donations) and economic activities (profitable). The Directorate General for Taxes (DGT) rules that the entity shall hold the status of a taxable person only for its profitable activities and explains how to apply the deduction.
Cuestión planteada Ejercicio del derecho a la deducción.
La fundación es empresario para las actividades realizadas a título oneroso, pero no para las gratuitas financiadas con donaciones. Para la deducción, primero se excluyen las cuotas de bienes y servicios destinados exclusivamente a operaciones no sujetas. Para los bienes y servicios afectos a actividades sujetas y no sujetas, se debe aplicar un criterio razonable y homogéneo de imputación, como la proporción de ingresos de operaciones sujetas sobre el total. Finalmente, las cuotas destinadas a operaciones sujetas y no exentas serán deducibles.
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