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A street theatre association has enquired whether its services are VAT exempt or if the standard rate must be applied. The DGT has ruled that, as the association has not been recognised as a social entity, its services are subject to tax and must apply the standard rate of 21% when contracting with promoters.
Cuestión planteada Si las actividades mencionadas se encuentran exentas o por el contrario en la factura que expiden deben repercutir el tipo impositivo general del Impuesto sobre el Valor Añadido.
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