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V0244-22 ·11 February 2022 ·consulta-vinculante Medium impact
Tax

Awareness and training services are not exempt as social assistance services if they do not address direct needs

A non-profit organization of public utility inquires whether an awareness and training event is exempt from VAT as a social assistance service. The DGT responds that it is not exempt because it does not consist of direct assistance to the states of need of vulnerable groups.

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2022-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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