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Una asociación civil que gestiona un circuito de automovilismo pregunta sobre su tributación en el IVA y el régimen de deducciones. La DGT aclara que sus actividades onerosas están sujetas al impuesto y detalla los requisitos para aplicar la exención por servicios deportivos y el uso de la regla de prorrata o sectores diferenciados.
The tax team reviews your specific situation.
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