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V0314-24 ·5 March 2024 ·consulta-vinculante Medium impact
Tax

Sports and cultural clubs must submit annual declarations of operations with third parties

The DGT confirms that sports and cultural clubs are required to submit annual declarations of operations with third parties due to their commercial or professional activities, with certain exemptions.

In 5 key points

How it affects those involved

Clubs engaged in commercial or professional activities must comply with annual reporting obligations to third parties, subject to specific exemptions.

Lifecycle

2024-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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