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An individual has enquired whether providing tattoo drawing classes is exempt from VAT and how they should be taxed under the Business Activity Tax (IAE). The DGT indicates that VAT exemption depends on whether the subject is included in the official curricula of the educational system.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido y por el Impuesto de Actividades Económicas de la actividad objeto de consulta.
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