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V1278-17 ·26 May 2017 ·consulta-vinculante Medium impact
Tax

Reading classes exempt from VAT if included in a curriculum and non-recreational

An association has enquired whether its reading and oral comprehension courses involving dogs are exempt from VAT as social assistance or education. The DGT has determined that they do not qualify as social assistance and that the educational exemption depends on their inclusion in official curricula.

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2017-05-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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