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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A local authority inquires whether organizing a sports competition by a club is exempt from VAT. The DGT responds that since the club is not a social entity, the service is subject to the general 21% VAT rate.
The ruling clarifies that sports events organized by non-social entities are not exempt from VAT and are subject to the standard 21% rate.
The tax team reviews your specific situation.
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