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V0376-19 ·20 February 2019 ·consulta-vinculante Medium impact
Tax

Creation of learning guides by expert teachers may be VAT exempt if they constitute an original work

A training centre has enquired whether the creation of learning guides by a teacher is subject to VAT. The DGT has ruled that these services are exempt if the teacher acts as the author of an original or derivative literary, scientific, or artistic work.

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2019-02-20PublishedPublished 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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