Skip to content
V0139-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

The transfer of students between driving schools is subject to VAT as it does not constitute a teaching service

A body collaborating with driving schools asks whether the transfer of pupils is exempt from VAT as a training activity. The DGT replies that the transfer of pupils constitutes an independent service provision and is therefore subject to the standard rate.

In 6 key points

How it affects those involved

The transfer of pupils from one driving school to another is considered a service supply and is subject to standard VAT rate, not exempt as part of training.

Lifecycle

2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact