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Una empresa de energía eléctrica consulta si los donativos recibidos están sujetos a IVA o si gozan de exención. La DGT determina que si el donativo es voluntario y sin relación comercial, no hay IVA, pero si el pago otorga un derecho a tarifas reducidas, constituye una operación sujeta al impuesto.
The tax team reviews your specific situation.
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