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La consultante pregunta si su formación online en inteligencia emocional está exenta de IVA. La DGT explica que la exención depende de si el servicio es una enseñanza impartida por un profesor mediante internet o un servicio automatizado por vía electrónica, y de si cumple los requisitos de entidad autorizada y plan de estudios.
The tax team reviews your specific situation.
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