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A company specialising in children's leisure seeks to focus exclusively on childcare without providing formal teaching. The DGT has ruled that, as it is not an authorised educational centre, the activity is subject to VAT at the reduced rate of 10%.
Cuestión planteada Epígrafe del Impuesto sobre Actividades Económicas en el que se clasifica su nueva actividad, y tributación de la misma en el Impuesto sobre el Valor Añadido.
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