- Services provided by a political party to its municipal group (such as communication, legal advice, and others) are generally subject to VAT unless they are linked to events aimed at party financing.
- Exemption applies only to services or goods provided during specific events that generate income for party funding.
- Training courses are exempt if the subjects are part of an official educational curriculum.
- Rental services of premises from a political party to a municipal group are not considered exempt under the event exemption.
Source: allyon-etl.es
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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