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A joint venture composed of public utility entities sought clarification on whether their tutoring and job placement services for people with disabilities were exempt from VAT. The Directorate-General for Taxes (DGT) ruled that these services qualify as social assistance and are therefore exempt, provided they do not constitute a mere supply of personnel.
This ruling provides legal certainty for social entities offering professional integration services, confirming their VAT-exempt status under specific conditions.
The tax team reviews your specific situation.
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