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A foundation asked whether income from donations, contributions and subsidies was subject to VAT and whether it had to register as a business. The DGT replied that such income, if funding general activities and not constituting a service in return, is not subject to VAT.
Cuestión planteada Si los ingresos por donaciones, aportaciones privadas y subvenciones recibidos por la Fundación consultante están sujetas al Impuesto sobre el Valor Añadido y obligación de darse de alta como empresaria o profesional a efectos de este Impuesto.
Las donaciones, aportaciones y subvenciones destinadas a financiar la actividad general de la fundación no constituyen contraprestación de una entrega de bienes o servicio. Si la fundación solo realiza operaciones gratuitas o con contraprestación meramente simbólica, no tiene la condición de empresario o profesional en IVA. No obstante, si realiza entregas a título oneroso, estas estarán sujetas al impuesto y deberá cumplir con las obligaciones de alta y declaración.
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