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A hospitality company has enquired whether the collection of donations for a non-profit entity is subject to VAT. The DGT has ruled that if the company acts merely as an intermediary without receiving any consideration, the operation is not subject to the tax.
Cuestión planteada 1º) Si el importe del donativo reflejado en la factura que satisface el cliente está o no sujeto al Impuesto sobre el Valor Añadido, y en su caso si resulta correcta la forma de documentar el donativo mencionado.
Si la entidad no percibe contraprestación por la intermediación, la actuación es esporádica, altruista y sin fin empresarial, por lo que queda fuera del ámbito del IVA. No obstante, si la entidad cobrara una comisión por estos servicios de intermediación, dicha comisión sí estaría sujeta al impuesto. En cuanto al Impuesto sobre Sociedades, si actúa por cuenta ajena sin facultades para fijar condiciones, el donativo no es un ingreso para la empresa.
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