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The application of the prorata rule depends on the existence of differentiated sectors or mixed operations
V5432-26
IVA operations compatible with nonprofit associations' exemptions
V5409-26
Donors cannot claim deductions if donation not for public utility
V5334-26
Las cuotas, subvenciones y donaciones de una asociación sin ánimo de lucro pueden estar exentas si no derivan de una actividad económica
V5024-26
Prorata rule applies to VAT deduction for nonprofit associations
V1423-26
Rents from economic activities of a non-profit association are subject to Corporate Tax
V5006-26
Sale of leather portfolios to members of a non-profit association is subject to 21% VAT
V1099-26
Exemption of a subsidy for a non-profit association depends on whether it funds its social purpose or an economic activity
V1073-26
Incomes from inherited property held by a non-profit entity are taxable if derived from economic activity
V0973-26
VAT exemption for non-profit events depends on whether association acts in its own name and meets social criteria
V0828-26
Rents of a non-profit association exempt if not from economic activity
V0411-26
Rental income from forming a non-profit association is subject to VAT and Corporate Tax
V0150-26
Player development fees subject to Corporate Tax as economic activity
V2275-25
Membership fees for non-profit associations may be VAT-exempt
V2160-25
Amounts provided by partners for R&D&i projects may be subject to CIT if the existence of economic activity is determined
V2021-25
Conditions for VAT exemption on training and education services
V2008-25
Possibility of applying fiscal neutrality regime in the merger of a commercial company by a non-profit association
V1772-25
The cultural activities of a non-profit association may be subject to VAT or exempt depending on their nature and requirements
V1498-25
Payments for training under club organisation may be considered income from work
V1171-25
Foreign work exemption requires relocation and non-resident entity
V0416-25
Non-profit associations may benefit from the tax neutrality regime in mergers if they comply with the requirements of the LIS
V0179-25
An association shall only be subject to VAT if it carries out business or professional activities for consideration
V0133-25
Income from economic activities in non-profit associations is subject to Corporate Income Tax
V0054-25
Membership fees of non-profit associations exempt from VAT, but individual services are not
V3159-23
Non-profit associations must retain IRPF on professional fees
V2420-23
Gift of real estate to a foundation exempt from Corporate Tax
V1517-23
Membership fees and cultural activities may be VAT-exempt if social entity requirements are met
V1305-22
Fuel VAT deductible if linked to business activity and legal requirements met
V0344-22
Condiciones para la aplicación de la inversión del sujeto pasivo en ejecuciones de obra para asociaciones
V3050-21
Legal representation of an association may fall on any physical person with a NIF
V2797-20
Membership fees of non-profit associations may be exempt from VAT under certain conditions
V0059-19
La inversión del sujeto pasivo en la compra de ordenadores y tabletas no se aplica si la asociación no tiene la condición de empresario
V0329-17
La compra de chatarra a una asociación sin ánimo de lucro puede estar sujeta a IVA y aplicar la inversión del sujeto pasivo
V4625-16
Charities can be VAT entrepreneurs and apply passive investment
V3645-16
Enterprise collaboration agreements may qualify as economic aid
V1101-16
Non-commercial association income exempt if not from economic activity
V0316-16
Non-profit association must retain IRPF on professional fees
V0040-16
Membership fees of a non-profit association are charged on accrual and not deductible in personal income tax
V1418-15
Non-profit entities not required to issue business collaboration certificates under Art. 24 of Law 49/2002
V0990-15
Genealogical book management services subject to VAT
V0917-15
Rents from cultural events by an association may be taxable under IS, VAT and IAE
V3134-14
Associations must withhold income tax on professional fees
V2856-14
Free participation in SVE not considered economic activity
V1297-14
Requirements for applying the special non-cash contribution regime: residence, participation and economic motives
V0165-14
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