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A foundation asks whether income from business collaboration agreements with other legal entities constitutes payment for services subject to VAT. The DGT responds that, if the conditions of Law 49/2002 are met, the disclosure of the collaborator's share does not constitute a service provision and is therefore not subject to VAT.
Cuestión planteada 1) Si en el caso de firmar un convenio de colaboración entre la Fundación y una persona jurídica, la cantidad económica recibida por la Fundación tiene la consideración en algún caso de pago por la prestación de un servicio, si estaría sujeta o sujeta y exenta de IVA.
Si la entidad es una entidad sin fines lucrativos según la Ley 49/2002, la difusión de la participación del colaborador en sus actividades de interés general no constituye una prestación de servicios a efectos del IVA. La ayuda económica recibida para realizar dichas actividades no es contraprestación de una operación sujeta al impuesto. No obstante, si la actividad consistiera en un servicio de publicidad, las cantidades sí estarían sujetas al tipo general del 21 por ciento.
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