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New guides on the latest Spanish tax and immigration developments.
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El consultante pregunta si sus cursos de habilidades comunicativas en línea están exentos de IVA. La DGT explica que si el servicio es por vía electrónica (automatizado con mínima intervención humana) tributa al 21%, pero si es un servicio educativo (comunicación profesor-alumno) puede estar exento si cumple requisitos subjetivos y objetivos.
The tax team reviews your specific situation.
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