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V2646-19 ·26 September 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption for teaching activities depends on subjects being included in a curriculum

A company sought clarification on whether its reading comprehension and enhancement project for primary school students was subject to VAT. The DGT ruled that, although the activity is commercial in nature, the exemption only applies if the subjects taught are part of the official educational system's curricula.

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2019-09-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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