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V0938-19 ·29 April 2019 ·consulta-vinculante Medium impact
Tax

Sports consultancy and training activities subject to 21% VAT as they do not qualify for educational exemptions

A physical education professional enquired whether their sports consultancy and training services (both in-person and online) could benefit from the VAT exemption for educational services. The DGT has ruled that these activities are subject to VAT at the standard rate of 21%.

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2019-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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