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V1797-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Training courses exempt from VAT if subjects are part of curricula and are not recreational

A partnership has enquired whether its training courses and the services provided by its subcontracted teachers are exempt from VAT. The DGT has ruled that the exemption depends on the subjects being included in educational system curricula and on meeting specific subjective and objective requirements.

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Lifecycle

2017-07-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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