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V1022-17 ·27 April 2017 ·consulta-vinculante Medium impact
Tax

Archaeology workshops are not VAT exempt if they are purely recreational

A company has enquired whether its archaeology workshops for minors are exempt from VAT. The DGT ruled that for teaching to be exempt, it must convey knowledge and skills without being purely recreational in nature.

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2017-04-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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