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V1988-17 ·24 July 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption for teaching activities depends on subject inclusion in a curriculum

An entity providing early stimulation and music activities for children has enquired whether its services are exempt from VAT. The DGT indicates that to apply the exemption, both subjective and objective requirements must be met, concerning the centre's authorisation and the inclusion of the subject within the educational system.

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2017-07-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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