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V0694-20 ·3 April 2020 ·consulta-vinculante Medium impact
Tax

Membership fees for facility use are VAT exempt, but courses and sales are not necessarily so

A Buddhist religious association has requested a ruling regarding the VAT treatment of its income (donations, fees, retreats, courses, and sales of materials). The DGT has determined that only statutory membership fees for the use of the centre are exempt, whereas courses, retreats, and sales are subject to tax.

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2020-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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