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A non-profit sports association has requested clarification on how it should be classified under the Economic Activities Tax (IAE) rates. The Directorate-General for Taxes (DGT) has ruled that the association must be registered under the categories corresponding to the nature of each activity it performs, excluding those that do not constitute an economic activity under the law.
Associations must carefully assess the specific nature of their various activities to ensure correct tax registration and compliance with IAE regulations.
The tax team reviews your specific situation.
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