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V0144-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Training courses are VAT exempt only if subjects are included in a curriculum

A query was raised regarding whether training courses provided to ministry employees are exempt from VAT. The DGT ruled that exemption depends on whether the subjects taught are part of a curriculum within the Spanish education system.

In 6 key points

Lifecycle

2020-01-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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