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New guides on the latest Spanish tax and immigration developments.
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Una fundación que presta servicios exentos consultaba si debía liquidar el IVA y presentar declaraciones periódicas por la adquisición de un paquete informático. La DGT responde que, al realizar actividades onerosas, tiene la condición de empresario y debe inscribirse en el ROI y cumplir con sus obligaciones declarativas.
The tax team reviews your specific situation.
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