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V1300-19 6 June 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Foundations carrying out onerous activities may be classified as entrepreneurs and must comply with VAT obligations

A foundation providing exempt services enquired whether it was required to settle VAT and submit periodic returns following the acquisition of a software package. The DGT ruled that, by carrying out onerous activities, the foundation holds the status of an entrepreneur and must register in the ROI and comply with its reporting obligations.

The question raised

Cuestión planteada Si tiene obligación de efectuar la liquidación del Impuesto sobre el Valor Añadido, así como de presentar declaraciones-liquidaciones periódicas.

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