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V0488-17 ·23 February 2017 ·consulta-vinculante Medium impact
Tax

Website advertising revenue does not preclude status as a private establishment of a social nature

A non-profit entity enquired whether including advertising on its website to cover costs affected its status as a private establishment of a social nature. The DGT ruled that while advertising constitutes a service subject to VAT, generating profits does not prevent an entity from being classified as non-profit, provided that such profits are not distributed.

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2017-02-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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