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V2750-17 ·25 October 2017 ·consulta-vinculante Medium impact
Tax

Non-profit foundation's organisation of camps for minors is exempt from VAT

A foundation organising summer camps including activities, accommodation, and catering has sought clarification on whether these operations are subject to or exempt from VAT. The DGT has determined that the activity constitutes a single provision of services and, as a social entity, qualifies for the exemption related to the protection of children and youth.

In 6 key points

Lifecycle

2017-10-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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