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V1209-19 ·29 May 2019 ·consulta-vinculante Medium impact
Tax

Sale of books and uniforms in educational centres is not exempt from VAT

An educational foundation has enquired whether the sale of books and uniforms to its students is exempt from VAT. The DGT has ruled that these supplies made for consideration do not benefit from the exemption for educational services.

In 6 key points

Lifecycle

2019-05-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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