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A foundation has requested clarification on whether its free online services are subject to VAT and if it can deduct VAT on its expenses. The DGT has ruled that free activities are not subject to the tax and that deduction is only possible for expenses allocated to the foundation's commercial activities.
Cuestión planteada Sujeción al Impuesto de los servicios gratuitos que ha comenzado a ofrecer a través de Internet así como deducibilidad de las cuotas soportadas por la adquisición de bienes o servicios destinados al desarrollo de dicha actividad.
Las actividades realizadas sin contraprestación por una fundación no tienen carácter empresarial y no están sujetas al IVA. La entidad tiene condición de empresario solo respecto a las operaciones onerosas, como la comercialización de libros. Por tanto, solo podrá deducir las cuotas soportadas por bienes y servicios destinados a dichas actividades sujetas y no exentas. Para gastos compartidos entre actividades sujetas y no sujetas, deberá aplicar un criterio de imputación razonable y homogéneo.
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