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A foundation sought clarification on whether it could be classified as a social entity to apply VAT exemptions to a film festival. The Directorate General for Taxes (DGT) ruled that it does not meet the requirements because its Director General exercises effective management and makes economic decisions, thereby failing the condition that management positions must be unpaid.
Cuestión planteada Si la entidad consultante puede ser considerada una entidad o establecimiento de carácter social a efectos de lo dispuesto en el artículo 20, apartado tres, de la Ley 37/1992, para poder aplicar la exención del impuesto sobre el valor añadido prevista en el artículo 20.Uno.14º de la Ley 37/1992.
Para que una entidad privada de carácter social goce de la exención del artículo 20.Uno.14º de la Ley 37/1992, los cargos de dirección y administración deben ser gratuitos. Si una persona ejerce la dirección efectiva, adoptando las decisiones de política económica y funciones de control, su cargo debe ser gratuito. En este caso, al ser la directora general quien asume la dirección efectiva y tiene interés en los resultados, la entidad no tiene carácter social.
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