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V0661-17 ·15 March 2017 ·consulta-vinculante Medium impact
Tax

Dance teaching may be VAT exempt if it is not merely recreational

An entity providing municipal dance school services has enquired whether it can apply the teaching exemption. The DGT states that for teaching to be exempt, it must convey knowledge and skills without being merely recreational in nature.

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Lifecycle

2017-03-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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