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Una asociación sin ánimo de lucro consulta si debe repercutir IVA por los ingresos recibidos de entidades colaboradoras. La DGT aclara que si se trata de convenios de colaboración empresarial en actividades de interés general según la Ley 49/2002, no hay prestación de servicios ni sujeción al impuesto, pero si son servicios de publicidad, sí deben tributar.
The tax team reviews your specific situation.
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