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Una entidad sin ánimo de lucro pregunta si sus cuotas y servicios deportivos están exentos de IVA. La DGT responde que las cuotas de asociados pueden estar exentas si son para fines colectivos y no otorgan beneficios individuales, mientras que los servicios deportivos están exentos si la entidad es de carácter social y el servicio es directamente relacionado con la práctica deportiva.
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