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A query was raised regarding whether a non-profit entity can apply the special VAT group regime. The DGT ruled that, provided it meets the requirements for control and affiliation, it may serve as the dominant entity of such a group.
Cuestión planteada 1. Si la entidad consultante puede optar a la aplicación del régimen especial del grupo de entidades en el Impuesto sobre el Valor Añadido.
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