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A foundation inquired whether its activities (ticket sales, merchandising, advertising, donations and grants) are subject to or exempt from VAT. The DGT determines that it is an entrepreneur, that performances may be exempt if it meets social entity requirements, and that grants may be included in the taxable base if linked to the price.
Question raised The taxpayer asks whether the operations it carries out are subject to, and in its case, exempt from, Value Added Tax.
The foundation is a taxable person and its activities are subject to VAT. Admission fees for shows shall be exempt if the foundation is an entity of a social nature. Donations are not subject to the tax if they do not constitute consideration. Subsidies linked to the price form part of the taxable base. Sponsorship is a taxable provision of services, unless it is a business collaboration agreement pursuant to Law 49/2002. Merchandising is taxable and not exempt. The deduction is governed by the rules of pro rata and differentiated sectors.
What is published here, applied to a company or a specific case. The first meeting is free.
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