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A social entity inquired whether its workshops, courses, and seminars on health and drug prevention are exempt from VAT. The DGT ruled that the healthcare exemption does not apply as these are not medical services, nor does the education exemption apply as they are not part of official curricula.
Entities providing health-related training or wellness workshops must account for VAT unless they meet the strict legal criteria for healthcare services or official educational programmes.
The tax team reviews your specific situation.
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