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V2431-21 ·22 September 2021 ·consulta-vinculante Medium impact
Tax

Cooking classes may be VAT exempt if they meet educational and professional requirements

An individual has requested clarification on whether their culinary demonstrations and cooking classes are subject to VAT and which IAE heading applies. The DGT indicates that classes may be exempt if they meet specific requirements regarding subject matter and professionalism, and that any food consumed during them is considered ancillary.

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2021-09-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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