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V0424-21 ·26 February 2021 ·consulta-vinculante Medium impact
Tax

Training for commercial pilot or flight engineer licences is exempt from VAT

The applicant asks whether training courses for various pilot licences are exempt from VAT as vocational training. The DGT responds that only courses intended to obtain qualifications for professional practice are exempt.

In 5 key points

Lifecycle

2021-02-26PublishedPublished 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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