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V2013-22 ·21 September 2022 ·consulta-vinculante Medium impact
Tax

VAT must be charged on sales of goods from a company to a non-profit association

A company sought clarification on whether it should apply VAT when selling goods to an association that benefits from a specific exemption. The DGT ruled that the company must charge the tax, as the association's exemption does not extend to the seller.

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2022-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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