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V2343-24 ·12 November 2024 ·consulta-vinculante Medium impact
Tax

Consultant starting VAT-exempt private tuition: must apply sector-specific deduction where CNAE groups differ and deduction rates vary by over 50 percentage points

A consultant offering VAT-exempt private tuition on educational subjects (as per Article 20.1.10 of the VAT Law) seeks guidance on claiming deductions. The DGT concludes that, due to different CNAE groups and deduction rates differing by more than 50 percentage points, distinct VAT sectors exist, requiring separate application of the deduction regime.

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2024-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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