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V2838-18 ·26 October 2018 ·consulta-vinculante Medium impact
Tax

Childhood education services may be VAT exempt if subjects are included in the curriculum

A non-profit association has requested a ruling regarding the VAT liability of childhood education fees and the services provided by its teacher. The DGT indicates that education is exempt provided the subjects are part of the official curriculum, and further analyses whether the teacher should be taxed for independent services or if the relationship is one of employment.

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2018-10-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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