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A non-profit foundation inquired whether it could be classified as a social entity to apply the VAT exemption for its cultural services. The DGT ruled that it does not meet the requirements because its CEO exercises effective management and makes economic and control decisions.
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 disfrute de la exención del artículo 20.Uno.14º de la Ley 37/1992, los cargos de dirección deben ser gratuitos y carecer de interés en los resultados económicos. Si el director general asume la dirección efectiva, la adopción de decisiones políticas y económicas, y funciones superiores de control, la entidad no cumple el requisito de gratuidad de los cargos. En este caso, la remuneración del director general impide la calificación de entidad de carácter social.
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