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A company that owns a rural estate for the recreational use of its sole partner asks whether it is a taxable person for VAT purposes and whether it can deduct input tax. The DGT determines that it is an entrepreneur only through the sale of goods from the exploitation to third parties, but not through the personal use of the partner.
Question raised: Status of the applicant entity as a taxable person for Value Added Tax purposes and deductibility of Value Added Tax paid in its activity.
The applicant holds the status of entrepreneur due to the sale of game meat and firewood to third parties, being able to deduct VAT on the goods and services necessary for that specific activity. However, regarding the granting of recreational use of the estate to the partner, it does not hold the status of entrepreneur and cannot deduct any tax. The reimbursement of expenses by the partner does not constitute an operation subject to tax.
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