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A non-profit association has requested a ruling regarding VAT exemptions for its teaching, publishing, and production activities. The DGT has ruled that teaching services are exempt provided the subjects are part of the official educational system's curricula and the entity meets the requirements of an authorised private entity.
This ruling clarifies the VAT status for educational providers, confirming that exemption depends on both the content of the courses and the legal status of the provider.
The tax team reviews your specific situation.
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