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V1398-26 ·5 June 2026 ·consulta-vinculante Medium impact
Tax

Robotics training exempt from VAT if part of official curriculum

A robotics and programming academy asks whether its services and included materials are VAT-exempt. The DGT responds that training is exempt if the subject is part of the educational curriculum, and the use of teaching materials is accessory to the educational service.

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2026-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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