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V1998-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Master's degree teaching is VAT exempt if subjects are included in official curricula

An entity inquired whether the teaching activities of a Master's in Government, Leadership and Public Management were exempt from VAT. The DGT ruled that the exemption applies if the subjects taught are part of the official curricula within the educational system.

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2017-07-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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