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V1154-22 ·26 May 2022 ·consulta-vinculante Medium impact
Tax

Free training for employees does not constitute self-consumption of services subject to VAT

An association providing dog care and training services enquired whether providing free training to its employees would constitute self-consumption of services. The DGT ruled that, as it is for purposes related to its own business activity, it is not subject to VAT.

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2022-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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