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V1701-24 ·10 July 2024 ·consulta-vinculante Medium impact
Tax

Cooking courses may be VAT exempt if subjects are included in official curricula

A pastry professional has enquired whether their cooking courses (both in-person and online) are exempt from VAT. The DGT has determined that exemption depends on whether the courses are considered educational services included in official curricula, and whether online courses constitute services provided by electronic means or are merely provided through electronic media.

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2024-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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