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V1009-22 ·5 May 2022 ·consulta-vinculante Medium impact
Tax

Delivery of educational materials and garage space rentals are not exempt from VAT

A university centre has enquired whether the sale of educational materials and the leasing of parking spaces can be considered accessory services exempt from VAT due to their link to teaching. The DGT ruled that the sale of goods is not exempt and that parking is not a means of enjoying the educational service.

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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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