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A non-profit association has enquired whether the cultural and gastronomic activities it conducts during an event are exempt from VAT. The DGT has ruled that these services shall be subject to VAT but exempt, provided that the entity meets the requirements of a social entity and the activities fall within the scope of the legal exemption.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
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