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A foundation has requested clarification regarding its status as a business entity and the deductibility of input VAT on its activities. The Directorate General for Tax (DGT) clarifies that the entity is only considered a business entity in respect of its onerous activities, and that VAT deduction depends on whether the expenses are allocated to taxable transactions.
Cuestión planteada Deducción de las cuotas de Impuesto sobre el Valor Añadido soportadas por la fundación.
La fundación tendrá la condición de empresario cuando realice actividades a título oneroso, pero no cuando realice prestaciones gratuitas financiadas con subvenciones. Las cantidades recibidas por convenios de colaboración empresarial en actividades de interés general (Ley 49/2002) no constituyen contraprestación sujeta a IVA. Respecto a la deducción, las cuotas soportadas por bienes o servicios destinados exclusivamente a operaciones no sujetas no son deducibles. Para gastos afectos a actividades tanto sujetas como no sujetas, se debe aplicar un criterio razonable y homogéneo de imputación.
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