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A religious social assistance entity asks whether product donations received from entrepreneurs are subject to VAT and which taxable base rules apply. The DGT responds that, as a beneficiary of patronage incentives under the Agreement with the Holy See, the rules for non-profit entities are applicable to it.
Question posed: Whether the provisions of Rule 3 of Section Three of Article 79 and Section Four of Article 91, both of Law 37/1992, are applicable to the product donations consulted.
Free deliveries of goods made by entrepreneurs are subject to VAT as self-consumption if the tax could be deducted upon acquisition. However, the consulting entity is subject to the tax benefits of Law 49/2002, such as the 0% rate on deliveries of goods as donations and the presumption of total impairment for the taxable base.
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