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V0164-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption for educational services requires subjects to be included in official curricula

A natural person providing environmental education excursions has enquired whether their services are exempt from VAT. The DGT clarifies that to apply the teaching exemption, both subjective and objective requirements must be met, including the requirement that the subjects form part of an official curriculum.

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Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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