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A query was raised regarding whether courses teaching acupuncture techniques for dogs are exempt from VAT. The Directorate-General for Taxes (DGT) ruled that they are not, as the subject matter must be included in a curriculum within the Spanish education system to qualify for the exemption.
Providers of specialised veterinary acupuncture training must charge VAT on their services, as these courses do not meet the statutory requirements for educational tax exemptions.
The tax team reviews your specific situation.
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