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New guides on the latest Spanish tax and immigration developments.
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A query is made as to whether a non-profit association dedicated to data protection shall be subject to VAT and obligated to file tax returns. The DGT responds that it shall not hold the status of a business operator if it only carries out gratuitous operations, but it shall hold such status if it carries out activities for consideration.
Tax liability and legal status of business entities
The tax team reviews your specific situation.
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