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The consultant asks whether a foundation linked to its group of entities can be included in its special VAT regime. The DGT responds that this is possible if the foundation is regarded as a businessperson or professional and meets the legal requirements.
Cuestión planteada Se solicita determinar si concurren los requisitos legales necesarios para que se pueda acordar la inclusión de la fundación en el régimen especial del grupo de entidades del Impuesto sobre el Valor Añadido, específicamente en su modalidad avanzada, para los próximos ejercicios.
Una fundación que ostente la condición de empresario o profesional en el Impuesto sobre el Valor Añadido puede tener la condición de entidad dependiente. Para su inclusión en el régimen especial del grupo de entidades, se deben cumplir los requisitos de vinculación financiera, económica y organizativa previstos en la Ley 37/1992. La opción por este régimen debe acordarse por los órganos de gobierno de las entidades antes del inicio del año natural.
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