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A non-profit association seeks clarification on whether it holds entrepreneur status and whether it must apply the pro rata rule. The DGT rules that it will only be considered an entrepreneur if it carries out activities for consideration and, if so, must apply the pro rata rule if it conducts taxable transactions with both deductible and non-deductible rights.
Question raised: Obligation to apply the pro rata rule.
The entity shall hold the status of entrepreneur or professional when it organizes means to develop an activity through the supply of goods or services for consideration. If it only carries out gratuitous operations or operations with merely symbolic consideration, it is not an entrepreneur and acts as a final consumer without the right to deduction. If it jointly carries out operations that grant the right to deduction and others that do not, it must apply the pro rata rule (general or special).
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