- The regulatory council is a public corporation managing a protected designation of origin, acting without profit motive.
- The council leases museum management to a third party for a fixed annual fee, which is a taxable operation and grants deduction rights.
- Activities performed under their regulatory functions are not considered business activities and are not subject to tax.
- The council is considered a dual entity, conducting both taxable and non-taxable operations.
- For VAT deduction on goods and services used for both types of operations, a reasonable and consistent allocation method must be applied and maintained over time.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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