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Una comunidad de bienes que realiza actividades de guarda y custodia de niños consulta si sus servicios están exentos de IVA. La DGT determina que la exención depende de si la entidad es un centro de enseñanza autorizado o una entidad de carácter social, de lo contrario se aplicarán tipos impositivos específicos.
The tax team reviews your specific situation.
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