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A non-profit entity asks whether it can deduct IVA on purchases for establishing a maritime ethnography museum. The DGT states that if it meets the requirements under Article 20.3 LIVA to be a private social establishment, visits to the museum and exhibition organisation are exempt from IVA under Article 20.1.14, and thus it cannot deduct IVA on purchases for such exempt activities.
Cuestión planteada Deducibilidad en el Impuesto sobre el Valor Añadido de las cuotas soportadas por los bienes y servicios que pretenden adquirir.
Las prestaciones culturales enumeradas en el artículo 20.Uno.14º LIVA (visitas a museos, organización de exposiciones) están exentas cuando las realiza una entidad privada de carácter social que cumpla los tres requisitos del artículo 20.Tres: ausencia de finalidad lucrativa, gratuidad de los cargos directivos y que los socios no sean destinatarios principales de las prestaciones exentas. La exención no requiere la previa calificación administrativa pero sí el efectivo cumplimiento de los requisitos. Al tratarse de actividad exenta que no origina derecho a deducción según el artículo 94.Uno LIVA, las cuotas soportadas en la adquisición de bienes y servicios para el museo no son deducibles.
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