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V0042-24 ·14 February 2024 ·consulta-vinculante Medium impact
Tax

Societal contributions for collective self-consumption with excesses exempt from VAT

A cooperative asks whether contributions from its members for a collective self-consumption project and services provided by members are subject to VAT. The DGT responds that if such activities are limited to self-consumption, no entrepreneur status is acquired and the operations are not subject to tax.

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Lifecycle

2024-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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