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Accounting, reporting and outsourced financial management.
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New guides on the latest Spanish tax and immigration developments.
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A non-profit association has enquired whether its membership fees are exempt from VAT. The DGT has ruled that services provided to members are exempt if they are carried out to fulfil the association's social purpose, are collected through fees set out in the articles of association, and do not seek the individual interest of the member.
Cuestión planteada Exención del Impuesto de las cuotas periódicas satisfechas por los socios.
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