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A local Consortium has requested clarification on whether services provided by a public company in which it holds membership are subject to VAT. The DGT has determined that these services are not subject to VAT if the company acts as a personified self-managed entity and the services are not included in the list of taxable activities. However, services provided to the end user will be subject to VAT but exempt if they relate to social assistance.
The tax team reviews your specific situation.
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