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V0789-26 9 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Foundations may be considered entrepreneurs for VAT purposes based on their activities and income treatment

A foundation inquired about its status as an entrepreneur and the VAT treatment of income from agreements, conferences, sales and grants. The DGT determines that it will be considered an entrepreneur if it carries out remunerated activities and examines the exemption for each type of income.

The question raised

Cuestión planteada Régimen de deducción en el ámbito del Impuesto sobre el Valor Añadido.

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