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A non-profit foundation conducting VAT-taxable activities and owning 100% of a commercial company has enquired whether it can apply the special VAT group regime. The DGT has ruled that, provided the requirements for linkage and control are satisfied, the foundation may act as the controlling entity.
Cuestión planteada Si la fundación consultante puede optar a la aplicación del régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido.
Una fundación que tiene la condición de empresario o profesional en el IVA puede tener la condición de entidad dominante. Para ello, debe cumplir los requisitos de personalidad jurídica propia, control efectivo mediante una participación de más del 50% en el capital o derechos de voto, y la vinculación en los órdenes financiero, económico y de organización. Si se reúnen estos requisitos y los de los artículos 163 quinquies a 163 nonies de la Ley 37/1992, la fundación y su participada podrán aplicar el régimen especial de grupo de entidades.
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