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A non-profit sports club has enquired whether registration fees for its popular races are VAT exempt or subject to tax. The DGT has ruled that if the entity meets the requirements of a social entity, the services of organising races for runners are exempt.
Cuestión planteada Tratamiento a efectos del Impuesto de las inscripciones que pagan los atletas populares, exención o tipo impositivo aplicable.
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