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A local council has requested clarification on whether guided tour services in a natural park, charged via a public fee, are exempt from VAT. The Directorate-General for Taxes (DGT) has ruled that while the activity is subject to the tax, it qualifies for the exemption provided for services within natural parks.
Cuestión planteada Si resulta aplicable la exención del artículo 20.Uno.14º de la Ley 37/1992.
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