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A non-profit foundation has enquired whether its courses in innovation, design, and creativity are exempt from VAT. The DGT has ruled that these activities are subject to the tax, unless they meet specific exemption requirements for educational purposes.
Cuestión planteada Aplicación de la exención a dichas actividades formativas contemplada en el artículo 20.Uno.9º de la Ley 37/1992.
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