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V2864-18 ·5 November 2018 ·consulta-vinculante Medium impact
Tax

VAT exemption for performing arts courses depends on inclusion in an official curriculum

A company providing camps and shows has enquired whether opening a school for performing arts, dance, and ballet could be VAT exempt. The DGT has ruled that the exemption only applies if the subjects taught are included in a curriculum within the Spanish educational system.

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2018-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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