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V1709-22 ·15 July 2022 ·consulta-vinculante Medium impact
Tax

Donations of products to religious social assistance entities may apply the 0% VAT rate

A religious social assistance entity asks whether product donations received from entrepreneurs are subject to VAT and which taxable base rules apply. The DGT responds that, as a beneficiary of patronage incentives under the Agreement with the Holy See, the rules for non-profit entities are applicable to it.

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2022-07-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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