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An education professional inquired whether her neuroscience training for pain management is exempt from VAT. The Directorate-General for Taxes (DGT) ruled that the healthcare exemption does not apply because the applicant is not a medical or healthcare professional. Furthermore, the private tuition exemption is inapplicable as the subject matter is not part of any official curriculum and does not meet the requirements of the Economic Activities Index (IAE).
Cuestión planteada Exención de la actividad descrita en el Impuesto sobre el Valor Añadido.
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