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Una empresa vende paquetes de cursos escolares en EE. UU. que incluyen matrícula, alojamiento y transporte. La DGT determina que los servicios de alojamiento y transporte se rigen por el régimen especial de agencias de viajes y que, al realizarse fuera de la Comunidad, gozan de una exención parcial.
The tax team reviews your specific situation.
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