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An association has inquired whether financial contributions made via corporate collaboration agreements are exempt from VAT. The Directorate-General for Tax (DGT) has ruled that, as there is no evidence of the entity's public utility status, Law 49/2002 and its regulations regarding collaboration agreements do not apply.
Cuestión planteada 1) Si la mencionada aportación económica puede estar considerada exenta del Impuesto sobre el Valor Añadido por su naturaleza de asociación de carácter cívico.
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