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An entity inquired whether its e-learning training courses were exempt from VAT. The DGT explains that the exemption depends on whether the service constitutes teaching provided by a teacher via an electronic network or an automated service provided electronically.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de las actividades descritas.
What is published here, applied to a company or a specific case. The first meeting is free.
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