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A foundation has requested clarification on the VAT rates applicable to its various activities (oil, plants, courses, accommodation, etc.). The DGT has clarified the tax rates for each product and determined that accommodation and catering services may be exempt if they are ancillary to the teaching activities.
This ruling provides legal certainty for educational foundations regarding the VAT treatment of integrated services, potentially reducing tax burdens for training providers that offer bundled accommodation and catering.
The tax team reviews your specific situation.
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