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Therapeutic chiropractic services may be VAT-exempt under specific conditions
V5417-26
VAT exemption for training services depends on whether provided by professional or authorised entity
V5147-26
Resolución de 19 de mayo de 2026, del Instituto de Astrofísica de Canarias, por la que se publica la segunda Adenda de prórroga del Convenio con la Universidad de La Laguna, para regular su colaboración en el ámbito de la investigación y la docencia.
BOE-A-2026-11573
VAT exemption for teaching services depends on professional or business activity
V0274-26
Obligation to register with IAE and pay VAT for web design and consultancy activities
V1453-25
Earnings from teaching counted as income from work unless production means are organised
V1163-25
Partner of an employment training academy receives subsidy for teaching services; income classified as earnings from work
V2431-24
Reform of Law 16/2013 prevents application of teaching use exemption for Fluorinated Gases Tax
V1984-24
Sports services may be VAT exempt if provided by a social entity
V0817-22
Teaching mobility grants for working abroad are taxable as employment income
V1333-20
Equality consultancy services for businesses and public administrations subject to 21% VAT
V0412-20
Mobility grants for university staff are taxed as employment income
V0359-20
Cooking courses are VAT exempt only if subjects are included in official curricula
V0819-19
VAT applicability to training and academic coordination services, and classification of income for Personal Income Tax purposes
V4045-16
VAT exemption remains applicable when outsourcing teaching services by an entity acting in its own name
V3620-16
Teaching 3D design software may be VAT exempt under authorised entity or private tuition requirements
V0573-16
Exemption from teaching services depends on meeting subjective and objective requirements
V2556-15
Teaching in private academies is a business activity and ancillary services follow its tax regime
V0739-15
Merit assessment services provided by a quality agency to a university are subject to 21% VAT
V1987-14
Income from teaching activities in Spain may be taxable if a professional has a fixed base
V0653-14
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