{"id":17564,"date":"2026-03-25T13:10:34","date_gmt":"2026-03-25T13:10:34","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=17036"},"modified":"2026-05-03T09:22:29","modified_gmt":"2026-05-03T09:22:29","slug":"el-tjue-amplia-lexempcio-diva-per-a-serveis-prestats-per-agrupacions-als-seus-membres","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/el-tjue-amplia-lexempcio-diva-per-a-serveis-prestats-per-agrupacions-als-seus-membres\/","title":{"rendered":"El TJUE amplia l&#8217;exempci\u00f3 d&#8217;IVA per a serveis prestats per agrupacions als seus membres"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"17564\" class=\"elementor elementor-17564 elementor-17563\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b9e27a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b9e27a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-048675a\" data-id=\"048675a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-36c9744 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"36c9744\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/03\/CAT-Alerta-Fiscal-Duran-Sindreu-Sentencia-TJUE-1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Llegir Document<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b18b3bf elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b18b3bf\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-660968d\" data-id=\"660968d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-902d627 elementor-widget elementor-widget-text-editor\" data-id=\"902d627\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Alerta fiscal\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3fa41f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3fa41f0\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e0097ca\" data-id=\"e0097ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ec80518 elementor-widget elementor-widget-heading\" data-id=\"ec80518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">El TJUE amplia l'exempci\u00f3 d'IVA per a serveis prestats per agrupacions als seus membres<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b4449a7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b4449a7\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-93a8e87\" data-id=\"93a8e87\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f109253 elementor-widget elementor-widget-text-editor\" data-id=\"f109253\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>La Llei de l&#8217;IVA contempla, entre les seves exempcions, l&#8217;aplicable als <strong>serveis prestats per determinades agrupacions<\/strong> \u2014com a unions, entitats aut\u00f2nomes, cooperatives o Agrupacions d&#8217;Inter\u00e8s Econ\u00f2mic (AIE)\u2014\u00a0<strong>a favor dels seus membres,<\/strong> sempre que aquests desenvolupin <strong>activitats exemptes o no subjectes a l&#8217;IVA.<\/strong><\/p><p>Per a l&#8217;aplicaci\u00f3 d&#8217;aquesta exempci\u00f3, la normativa exigeix, entre altres requisits, que els serveis prestats per l&#8217;agrupaci\u00f3:<\/p><ul><li>s&#8217;utilitzin <strong>directa i exclusivament<\/strong> en les activitats exemptes dels seus membres, i<\/li><li>siguin <strong>necessaris<\/strong> per a l&#8217;exercici d&#8217;aquestes activitats.<\/li><\/ul><h3 class=\"SubttuloH3\"><span lang=\"EN-US\" style=\"color: #ff6600;\">La controv\u00e8rsia analitzada pel TJUE<\/span><\/h3><p>En la seva<strong> sent\u00e8ncia de 22 de gener de 2026<\/strong>, dictada en els<strong> assumptes acumulats C\u2011379\/24 i C\u2011380\/24,<\/strong> el Tribunal de Just\u00edcia de la Uni\u00f3 Europea (TJUE) es pronuncia sobre l&#8217;abast d&#8217;aquesta exempci\u00f3 i, en particular, sobre la interpretaci\u00f3 restrictiva que realitzava l&#8217;Administraci\u00f3 tribut\u00e0ria espanyola.<\/p><p>Els casos analitzats es refereixen als<strong> serveis de neteja<\/strong> prestats per una <strong>cooperativa (Educat)<\/strong> i per una <strong>AIE (ANS)<\/strong> als seus respectius membres, que desenvolupaven activitats exemptes en els \u00e0mbits de <strong>l&#8217;educaci\u00f3<\/strong> i <strong>l&#8217;assist\u00e8ncia sanit\u00e0ria.<\/strong><\/p><p>L&#8217; Administraci\u00f3 tribut\u00e0ria va sotmetre aquests serveis a tributaci\u00f3 per IVA en considerar, essencialment, que:<\/p><ul><li>els serveis no eren prestats \u00edntegrament per la pr\u00f2pia agrupaci\u00f3, sin\u00f3 que es recolzaven en <strong>empreses externes<\/strong>, i<\/li><li>els serveis de neteja tenien un <strong>car\u00e0cter general<\/strong>, per la qual cosa no podien considerar-se vinculats <strong>directa i exclusivament<\/strong> a l&#8217;activitat exempta dels membres, existint a m\u00e9s un <strong>risc de distorsi\u00f3 de la compet\u00e8ncia.<\/strong><\/li><\/ul><h3 class=\"SubttuloH3\"><span lang=\"EN-US\" style=\"color: #ff6600;\">El criteri del TJUE: una interpretaci\u00f3 menys restrictiva de l&#8217;exempci\u00f3<\/span><\/h3><p>El TJUE rebutja aquest enfocament restrictiu i realitza una interpretaci\u00f3 m\u00e9s \u00e0mplia de l&#8217;article corresponent de la <strong>Directiva de l&#8217;IVA.<\/strong><\/p><p>En particular, el Tribunal aclareix que la Directiva<strong> no exigeix<\/strong> que els serveis prestats per l&#8217;agrupaci\u00f3:<\/p><ul><li>siguin serveis espec\u00edfics o singulars, ni<\/li><li>constitueixin una aportaci\u00f3 indispensable per a una operaci\u00f3 concreta.<\/li><\/ul><p>Segons el TJUE, <strong>n&#8217;hi ha prou que els serveis siguin directament necessaris per a l&#8217;exercici de l&#8217;activitat exempta dels membres<\/strong>, encara que es tracti de serveis que, per la seva naturalesa, puguin qualificar-se com a \u201cgenerals\u201d.<\/p><p>En aquest sentit, el Tribunal reconeix expressament que serveis com la neteja poden considerar-se directament necessaris en sectors com:<\/p><ul><li>l&#8217;assist\u00e8ncia sanit\u00e0ria, i<\/li><li>l&#8217;educaci\u00f3,<\/li><\/ul><p>on existeixen<strong> exig\u00e8ncies espec\u00edfiques, t\u00e8cniques i complexes en mat\u00e8ria d&#8217;higiene<\/strong>, la qual cosa justifica la seva vinculaci\u00f3 directa amb l&#8217;activitat exempta.<\/p><p>Per aix\u00f2, el TJUE conclou que la Directiva de l&#8217;IVA <strong>s&#8217;oposa a una normativa nacional<\/strong> que exclogui autom\u00e0ticament de l&#8217;exempci\u00f3 a serveis necessaris per a l&#8217;activitat exempta <strong>pel mer fet del seu car\u00e0cter general.<\/strong><\/p><h3 class=\"SubttuloH3\"><span lang=\"EN-US\" style=\"color: #ff6600;\">Distorsi\u00f3 de la compet\u00e8ncia: no cap una presumpci\u00f3 autom\u00e0tica<\/span><\/h3><p>La sent\u00e8ncia tamb\u00e9 aborda una segona q\u00fcesti\u00f3 clau: si pot <strong>presumir-se<\/strong> l&#8217;exist\u00e8ncia d&#8217;una distorsi\u00f3 de la compet\u00e8ncia \u2014o del risc que aquesta es produeixi\u2014 quan els serveis prestats per l&#8217;agrupaci\u00f3 podrien, en abstracte, utilitzar-se per a activitats subjectes a l&#8217;IVA.<\/p><p>El TJUE \u00e9s clar al respecte: <strong>no pot denegar-se l&#8217;exempci\u00f3 de manera autom\u00e0tica<\/strong> per aquest motiu.<\/p><p>Denegar l&#8217;exempci\u00f3 a una agrupaci\u00f3 que compleix els requisits de la Directiva de l&#8217;IVA \u00fanicament perqu\u00e8 els serveis prestats s\u00f3n de car\u00e0cter general <strong>suposa una restricci\u00f3 no prevista ni justificada per la finalitat de la Directiva.<\/strong><\/p><p>L&#8217;eventual exist\u00e8ncia d&#8217;una distorsi\u00f3 de la compet\u00e8ncia <strong>ha d&#8217;analitzar-se cas per cas<\/strong>, especialment en situacions d&#8217;ab\u00fas, per\u00f2 <strong>no pot basar-se en una presumpci\u00f3 general i irrefutable.<\/strong><\/p><h3><span style=\"color: #ff6600;\">Implicacions pr\u00e0ctiques: una oportunitat d&#8217;optimitzaci\u00f3 de l&#8217;IVA<\/span><\/h3><p>Aquesta sent\u00e8ncia del TJUE obre una rellevant oportunitat d&#8217;optimitzaci\u00f3 de la c\u00e0rrega de l&#8217;IVA per a:<\/p><ul><li>unions,<\/li><li>agrupacions,<\/li><li>cooperatives,<\/li><li>grups d&#8217;entitats,<\/li><li>AIEs,<\/li><li>i altres estructures similars que prestin serveis als seus membres.<\/li><\/ul><p>En particular, resulta especialment rellevant per <strong>a entitats que operen en sectors amb activitats exemptes<\/strong>, com el sanitari, educatiu, social o assistencial, on \u00e9s habitual la prestaci\u00f3 de serveis compartits a trav\u00e9s d&#8217;estructures comunes.<\/p><p>No obstant aix\u00f2, l&#8217;aplicaci\u00f3 de l&#8217;exempci\u00f3<strong> exigeix una an\u00e0lisi exhaustiva<\/strong> que permeti:<\/p><ul><li>verificar el compliment de tots els requisits legals, i<\/li><li>articular una <strong>defensa s\u00f2lida<\/strong> que acrediti que la seva aplicaci\u00f3 no genera distorsions de la compet\u00e8ncia.<\/li><\/ul><h3 class=\"SubttuloH3\"><span lang=\"EN-US\" style=\"color: #ff6600;\">El nostre enfocament\u00a0<\/span><\/h3><p>A <strong>Dur\u00e1n\u2011Sindreu<\/strong> posem a la disposici\u00f3 dels nostres clients un <strong>servei d&#8217;an\u00e0lisi integral,<\/strong> basat en la coordinaci\u00f3 de les nostres diferents \u00e0rees d&#8217;especialitzaci\u00f3 jur\u00eddica i fiscal.<\/p><p>Aquest enfocament multidisciplinari ens permet oferir una <strong>visi\u00f3 completa, rigorosa i pr\u00e0ctica<\/strong> de les implicacions derivades d&#8217;aquesta sent\u00e8ncia del TJUE, adaptant l&#8217;assessorament a les <strong>necessitats concretes de cada entitat<\/strong> i al seu model operatiu.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a33ce97 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"a33ce97\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-96350ac\" data-id=\"96350ac\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-260ae4a elementor-align-center elementor-widget elementor-widget-button\" data-id=\"260ae4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/03\/CAT-Alerta-Fiscal-Duran-Sindreu-Sentencia-TJUE-1.pdf\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-file\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Descarregar el Document (PDF)<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0fd939f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0fd939f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-b7b23c4\" data-id=\"b7b23c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d5d5ba9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"d5d5ba9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e01a55e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e01a55e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-da906dd\" data-id=\"da906dd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1fced60 elementor-widget elementor-widget-author-box\" data-id=\"1fced60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2025\/12\/Anna-Ric-300x300-1.png\" alt=\"Picture of Anna Ric\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAnna Ric\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>L' Anna Ric est\u00e0 integrada a l\u2019\u00c0rea fiscal del despatx i lidera el Departament de Sector P\u00fablic, assessorant principalment Administracions p\u00fabliques i entitats del sector p\u00fablic en tots aquells aspectes amb transcend\u00e8ncia tribut\u00e0ria.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/anna-ric\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-525a3dd elementor-widget elementor-widget-author-box\" data-id=\"525a3dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2024\/11\/Ariadna-Celada-300x300-1.png\" alt=\"Picture of Ariadna Celada\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\" target=\"_blank\">\n\t\t\t\t\t\t<h5 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tAriadna Celada\t\t\t\t\t\t<\/h5>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>L\u2019 Ariadna Celada est\u00e0 integrada a l\u2019\u00c0rea de Tributaci\u00f3 del Sector P\u00fablic del despatx, i els seus principals \u00e0mbits d\u2019actuaci\u00f3 s\u00f3n l\u2019assessorament en mat\u00e8ria d\u2019imposici\u00f3 indirecta i l\u2019assist\u00e8ncia t\u00e8cnica en procediments tributaris. Est\u00e0 especialitzada en assessorament a les adminsitracions p\u00fabliques.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/ariadna-celada\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Llegir Document Alerta fiscal\u00a0 El TJUE amplia l&#8217;exempci\u00f3 d&#8217;IVA per a serveis prestats per agrupacions als seus membres La Llei de l&#8217;IVA contempla, entre les seves exempcions, l&#8217;aplicable als serveis prestats per determinades agrupacions \u2014com a unions, entitats aut\u00f2nomes, cooperatives o Agrupacions d&#8217;Inter\u00e8s Econ\u00f2mic (AIE)\u2014\u00a0a favor dels seus membres, sempre que aquests desenvolupin activitats exemptes [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":18056,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-17564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>El TJUE amplia l&#039;exempci\u00f3 d&#039;IVA per a serveis prestats per agrupacions als seus membres - Dur\u00e1n-Sindreu<\/title>\n<meta name=\"description\" content=\"El TJUE amplia l&#039;exempci\u00f3 d&#039;IVA per a serveis prestats per agrupacions als seus membres\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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