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V2125-24 ·1 October 2024 ·consulta-vinculante Medium impact
Tax

A non-profit entity may act as the dominant entity of a VAT group under certain requirements

A query was raised regarding whether a non-profit entity can apply the special VAT group regime. The DGT ruled that, provided it meets the requirements for control and affiliation, it may serve as the dominant entity of such a group.

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2024-10-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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