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V1303-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption denied if foundation director receives market-rate remuneration

A foundation sought clarification on whether its exhibition and workshop organisation activities were VAT exempt. The DGT ruled that it cannot be classified as a social entity because its director-general holds a senior management contract with market-rate remuneration.

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2019-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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