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V0829-19 ·16 April 2019 ·consulta-vinculante Medium impact
Tax

Nautical club membership and entry fees may be VAT exempt if social entity requirements are met

A non-profit nautical club has requested a ruling regarding VAT exemptions on membership fees, entry fees, and mooring services. The DGT has determined that membership fees are exempt provided the club is a social entity and the services are related to sport; however, mooring services remain subject to VAT.

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2019-04-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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