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V0378-21 ·25 February 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption may apply to teacher training services provided by an association to its members

An ecclesiastical entity has enquired whether services provided by its association to religious centres and foundations are exempt from VAT. The DGT has ruled that the exemption applies to teacher training, but not to general services such as auditing, consultancy, or leasing.

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2021-02-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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