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V0333-17 ·7 February 2017 ·consulta-vinculante Medium impact
Tax

Workshops on gender violence and equality subject to 10% VAT if classified as social assistance

An acupuncture and naturopathy professional enquired whether her workshops on gender violence and equality are exempt as educational services. The DGT ruled that they would only be exempt if they constituted formal regulated training rather than recreational activities; however, as social assistance services provided by a natural person, they are subject to the reduced VAT rate of 10%.

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2017-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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