Skip to content
Back to index
V2711-18 5 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · empresario

Advisory and training activities of a foundation are subject to 21% VAT

A foundation performing exempt activities has enquired whether its new advisory and training activity in rural areas is subject to VAT. The DGT has ruled that, as it is a taxable activity and does not fall under the prescribed exemptions, it must be taxed at the standard rate.

The question raised

Whether the new activity to be carried out is subject or not subject to Value Added Tax, and whether it is exempt from it, or not exempt.

The DGT's ruling

The foundation shall have the status of a business operator when it organizes personal and material resources to carry out a business or professional activity for consideration. The advisory and training services described do not fall within the exempt activities of entities of a social nature (social assistance, sports, or cultural). Therefore, these activities are subject to and not exempt from tax, at the general rate of 21 percent.

Book your free first meeting