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V4612-16 ·31 October 2016 ·consulta-vinculante Medium impact
Tax

Hairdressing, manicure, makeup and pedicure training exempt from VAT if teaching requirements are met

An aesthetic training entity inquired whether its services are exempt from VAT given that it is not an officially accredited centre. The DGT ruled that the teaching of these subjects is exempt provided it is conducted through the transmission of knowledge and skills and is integrated into formal curricula.

In 6 key points

Lifecycle

2016-10-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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