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V1752-17 ·6 July 2017 ·consulta-vinculante Medium impact
Tax

Extracurricular sports services and camps organised by a commercial company taxed at 21% and 10% respectively

A commercial company has requested a ruling regarding the taxation of extracurricular sports activities and youth camps. The DGT has determined that sports services are not exempt for the company and that camps are considered a single supply.

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2017-07-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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