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A consultant on suspended employment asks whether training and mentoring provided to a company is subject to VAT and IRPF. The DGT explains that VAT liability depends on whether the activity is independent or employment-based, and examines possible exemptions for teaching.
Businesses and consultants must assess whether their training activities are independent or part of a labour relationship to determine VAT obligations and potential teaching exemptions.
The tax team reviews your specific situation.
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