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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A self-employed individual inquired whether their Law classes, academic assignment consultancy, and civil service exam preparation are VAT exempt and if they are required to issue invoices. The DGT ruled that exemption depends on the subjects being part of official curricula and the activity being professional rather than business-oriented.
The tax team reviews your specific situation.
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