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V0268-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Mechanical competition training exempt from VAT only if authorised teaching and non-recreational

A new business asks whether its mechanical competition training courses are VAT-exempt. The DGT states that exemption depends on the training being delivered by an authorised entity and being part of a curriculum, ensuring it is not purely recreational.

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2025-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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