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V3234-23 ·13 December 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to social assistance or sports services if social entity requirements are met

An association promoting the inclusion of people with disabilities and providing sports support services has enquired whether it can apply for VAT exemptions. The DGT has ruled that the social assistance exemption is possible if the entity meets the requirements of a social entity, and that the exemption for sports services requires these to be directly related to sports practice by a natural person.

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2023-12-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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