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A public entity in Aragon has requested a ruling on whether its services for the assessment, accreditation, and certification of university education are subject to VAT. The DGT has determined that taxability depends on whether the entity acts as a teaching centre and whether the subjects being assessed are part of official curricula.
Cuestión planteada Tributación en el ámbito del Impuesto sobre el Valor Añadido de los servicios objeto de consulta realizados por la entidad consultante.
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