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A non-profit foundation has enquired about its right to VAT deduction regarding its research activities. The DGT has ruled that while research constitutes a business activity, it is only subject to tax if performed for consideration.
Cuestión planteada Ejercicio del derecho a la deducción.
La investigación, tanto básica como aplicada, tiene carácter empresarial. Sin embargo, la actividad de investigación solo queda sujeta al IVA si se realizan entregas de bienes o prestaciones de servicios a título oneroso. Si los resultados se ofrecen sin contraprestación (por ejemplo, publicando en revistas para conocimiento general o sin explotación económica de patentes), la actividad queda fuera del ámbito del impuesto y no genera derecho a la deducción del IVA soportado.
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