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VAT 2023 practical manual.

Obliged to present form 379

The entities and organizations contemplated in sections 1 and 2 of article 5 of Royal Decree-Law 19/2018, of November 23, on payment services and other urgent measures in financial matters, and the persons physical or legal entities that benefit from the exemptions provided for in articles 14 and 15 of said Royal Decree-Law.