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A self-employed professional has enquired whether her services as an equality agent and educator are exempt from VAT. The DGT has ruled that equality consultancy does not constitute social assistance and that teaching services are only exempt if they cover subjects within official curricula.
This ruling clarifies that equality consultancy services are subject to the standard VAT rate, as they do not qualify as social assistance, and limits VAT exemptions for teaching to official educational programmes.
The tax team reviews your specific situation.
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