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V3254-18 ·20 December 2018 ·consulta-vinculante Medium impact
Tax

VAT exemption for training courses depends on inclusion in a formal curriculum

A query was raised regarding whether training courses for doctors and nurses are exempt from VAT. The DGT ruled that the exemption only applies if the subjects taught are part of a curriculum within the Spanish education system.

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2018-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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