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V2341-24 ·12 November 2024 ·consulta-vinculante Medium impact
Tax

Non-profit entity creating ethnography museum: IVA exemption if social character requirements met

A non-profit entity asks whether it can deduct IVA on purchases for establishing a maritime ethnography museum. The DGT states that if it meets the requirements under Article 20.3 LIVA to be a private social establishment, visits to the museum and exhibition organisation are exempt from IVA under Article 20.1.14, and thus it cannot deduct IVA on purchases for such exempt activities.

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2024-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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