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An independent economist asks whether classes given at a private university are subject to or exempt from VAT and their invoicing obligations. The DGT determines that the activity is subject to tax and that an invoice must be issued since the university is a business or professional entity.
Cuestión planteada Si está sujeta y, en su caso, exenta del impuesto sobre el valor añadido la actividad de formación consultada y obligaciones de facturación.
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