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Una asociación sin ánimo de lucro consulta sobre la sujeción al IVA de sus cuotas y de servicios como cafetería, instalaciones deportivas o eventos culturales. La DGT responde que las cuotas están exentas si se destinan al interés colectivo, pero los servicios con contraprestación independiente o prestados a terceros tributan al IVA.
The tax team reviews your specific situation.
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