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Un formador de Office 365 pregunta sobre la tributación en IVA e IRPF de sus servicios. La DGT señala que la actividad está sujeta a IVA, pero podría estar exenta si las materias están en planes de estudio y no requiere alta en la tarifa de actividades empresariales, y que los ingresos son rendimientos de actividades profesionales sujetos a retención.
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