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A foundation has enquired whether it can deduct VAT on goods received as donations that are subsequently sold outside the EU. The DGT ruled that an entity is only considered an entrepreneur if it carries out activities for consideration, and explained the rules regarding deduction and pro rata apportionment.
Cuestión planteada Tratamiento a efectos del Impuesto sobre el Valor Añadido.
Una entidad es empresario si desarrolla una actividad económica mediante entregas de bienes o servicios a título oneroso, asumiendo el riesgo. Si las entregas son gratuitas, no tiene la condición de empresario y actúa como consumidor final sin derecho a deducción. El derecho a la deducción se rige por la naturaleza de las operaciones realizadas y, en caso de actividades mixtas, se aplicará la regla de prorrata.
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