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A non-profit association asks whether funds received from the European Community for an environmental project are transactions subject to VAT or if exemptions may be applied. The DGT responds that, if the Community does not acquire goods or services for its own benefit but instead grants a subsidy, there is no transaction subject to VAT and the exemption cannot be applied.
Question posed: Accreditation of the deductibility of the tax incurred.
If the European Community provides amounts for the fulfillment of promotion functions without acquiring goods or services for its own benefit, these amounts are subsidies and not transactions subject to VAT. As there is no transaction subject to VAT, the exemption under the Protocol on the Privileges and Immunities of the European Communities is not applicable. Likewise, the association's acquisitions do not benefit from said exemption as they are not purchases made by the Community for its official use. The deductibility of the VAT incurred by the association will depend on whether it carries out a business or professional activity.
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