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An individual has enquired whether their project management training is exempt from VAT. The DGT has ruled that to qualify for the exemption, the subject must be included in the official curricula of the Spanish education system and must not require registration for the Business Activities Tax.
This ruling clarifies that private training courses, even if professional in nature, do not qualify for VAT exemption unless they are formally integrated into the national educational framework.
The tax team reviews your specific situation.
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