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V2007-17 ·26 July 2017 ·consulta-vinculante Medium impact
Tax

Talks and courses provided by a cultural association are subject to VAT, unless classified as educational activities

A non-profit cultural association has requested a ruling regarding the taxation of its services for providing talks and courses at third-party events. The DGT has determined that these services are subject to VAT, although they may be exempt if they are considered educational activities included in formal curricula.

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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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