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V0274-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

VAT exemption for teaching services depends on professional or business activity

A lawyer asks whether teaching a course on artificial intelligence is exempt from VAT. The DGT explains that exemption depends on whether the activity is carried out as a professional individual or through an enterprise structure.

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2026-02-09PublishedPublished 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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