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An individual seeks clarification on their VAT and IAE obligations regarding providing training in dog grooming and aesthetics. The DGT has determined that the activity constitutes an economic activity subject to both taxes, although VAT exemption will depend on whether the subject matter is included in official educational curricula and the method of delivery.
This ruling clarifies the tax status for trainers in the pet grooming sector, highlighting that professional training services are generally taxable unless specific educational criteria are met.
The tax team reviews your specific situation.
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