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V1423-26 ·8 June 2026 ·consulta-vinculante Medium impact
Tax

Prorata rule applies to VAT deduction for nonprofit associations

A non-profit association asks whether it can deduct VAT on goods and services purchased for a promotional campaign funded by a public body. The DGT responds that, as the association carries out both taxable and exempt operations, it must apply the prorata rule.

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2026-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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