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V2337-14 ·9 September 2014 ·consulta-vinculante Medium impact
Tax

Cooperative federations may apply VAT exemption on services to members if funded solely by statutory fees

A federation of consumer cooperatives has requested a ruling on whether its activities are subject to or exempt from VAT. The DGT has determined that the federation holds the status of a taxable person; however, its services to members may be exempt provided they serve the collective interest and are funded through fees established in the statutes.

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2014-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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