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New guides on the latest Spanish tax and immigration developments.
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El consultante pregunta si sus cursos de inteligencia artificial, presenciales y online, están exentos de IVA. La DGT responde que la exención depende de que las materias estén incluidas en un plan de estudios del sistema educativo y de que el servicio online no sea un servicio prestado por vía electrónica automatizado.
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