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A public foundation has requested clarification regarding the VAT treatment of its various economic activities (book sales, merchandising, events, etc.). The DGT has ruled that free activities are not subject to the tax, whereas activities carried out for consideration are subject to it, depending on their exemption or tax rate.
Cuestión planteada Tratamiento de tales operaciones en el Impuesto sobre el Valor Añadido y, en su caso, el tipo impositivo aplicable.
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