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V0322-26 ·12 February 2026 ·consulta-vinculante Medium impact
Tax

Educational advisory and training services not exempt from VAT

A foundation asks whether advisory and specialised support services for professionals to assist students with special needs are exempt from VAT due to being social assistance. The DGT responds that as these services involve advisory and training for other professionals, they do not fall under the exemption for social assistance.

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Lifecycle

2026-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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