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A non-profit cooperative has requested clarification on whether its support and job integration services for vulnerable individuals are exempt from VAT. The Directorate General for Taxes (DGT) has indicated that these social assistance services are exempt, provided the requirements for a private entity of a social nature are met.
This ruling provides legal certainty for non-profit organisations providing social integration services, confirming their eligibility for VAT exemption under specific conditions.
The tax team reviews your specific situation.
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