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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company sought clarification on whether annual contributions from its partners to fund an Action Plan were subject to VAT. The DGT ruled that if these contributions do not constitute consideration for services provided by the company to the partners or to third parties, they are not subject to the tax.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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