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V0603-18 6 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Ethical management advisory services provided by a foundation are not exempt from VAT

A social foundation has requested clarification on whether the ethical management system advisory services it provides to other entities are exempt from VAT. The DGT ruled that these advisory activities do not qualify as social assistance services.

The question raised

Exemption.

The DGT's ruling

Advisory services in ethical management systems provided by a social entity to other entities or commercial companies do not conform to the social assistance services exempt under Article 20.1.8 of the VAT Law. Therefore, such service provisions are subject to and not exempt from the tax.

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