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V2807-17 ·30 October 2017 ·consulta-vinculante Medium impact
Tax

VAT exemption for educational, social, or cultural services depends on meeting subjective and objective requirements

A local council has requested clarification on what documentation can be required from companies and associations invoicing VAT-exempt services. The DGT explains the requirements for exemptions in education, social assistance, and culture, noting that the burden of proof lies with the party asserting the right.

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2017-10-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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