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A diving company has requested clarification on the VAT rate applicable to its courses, equipment sales and rentals, and guiding services. The Directorate-General for Taxes (DGT) has ruled that all these activities are subject to the standard rate of 21%.
Businesses operating in the diving sector must apply the standard VAT rate to all related services and goods, as they do not qualify for reduced rates or exemptions.
The tax team reviews your specific situation.
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