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V0206-19 ·31 January 2019 ·consulta-vinculante Medium impact
Tax

Services billed to members at prices independent of statutory fees are subject to VAT

A non-profit organisation has enquired whether charges for telephone services provided to its members are exempt from VAT. The DGT has ruled that only services provided in the collective interest through fees established in the articles of association are exempt.

In 6 key points

Lifecycle

2019-01-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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