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V3292-14 ·9 December 2014 ·consulta-vinculante Medium impact
Tax

Housing leases by a foundation for social beneficiaries are VAT exempt if no consideration is provided

A foundation has requested clarification on whether renting housing to people facing social exclusion is exempt from VAT. The DGT ruled that the exemption applies if the foundation does not carry out a business activity and provides the use of the housing to beneficiaries free of charge.

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2014-12-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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