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V0586-18 ·1 March 2018 ·consulta-vinculante Medium impact
Tax

VAT-exempt teaching services may include coordination services if they are ancillary

A software company providing vocational training has enquired whether its training and course coordination services are exempt from VAT. The DGT ruled that teaching is exempt provided it meets both subjective and objective requirements, and that coordination services may also be exempt if they are ancillary to the teaching services.

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2018-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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