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V1008-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

The supply of educational material and the rental of parking spaces are not exempt from VAT

A university center inquires whether the sale of educational material, advertising, and the rental of parking spaces can be considered ancillary services to exempt teaching. The DGT determines that the supply of goods is not exempt and that parking is not a means to enjoy the teaching.

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2022-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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