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V2135-24 2 October 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · donativos

0% VAT rate applies to goods donated to non-profit organisations

The requesting entity asks which VAT rate applies to donations of goods received. The DGT rules that if the entity meets the requirements of Law 49/2002, a 0% rate applies to such deliveries.

The question raised

Cuestión planteada Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a los donativos de bienes recibidos por dicha entidad.

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