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A non-profit nautical club has requested a ruling regarding VAT exemptions on membership fees, entry fees, and mooring services. The DGT has determined that membership fees are exempt provided the club is a social entity and the services are related to sport; however, mooring services remain subject to VAT.
Cuestión planteada Exención del Impuesto de las cuotas de entrada como miembro del club a los nuevos asociados, así como el cobro de una cuota social mensual a los socios del club.
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