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V3131-18 ·11 December 2018 ·consulta-vinculante Medium impact
Tax

Professional foster care is an economic activity for Income Tax and may be subject to VAT

An independent professional provides foster care services for children and young people to a German association. The DGT determines that the activity constitutes an economic activity for Income Tax purposes and analyses its VAT liability based on the association's location and the nature of the service.

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2018-12-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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