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V0454-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Student transfers between driving schools are subject to 21% VAT, not exempt from training VAT

A body collaborating with driving schools asks whether student transfers are exempt from VAT as a training activity. The DGT responds that student transfers constitute an independent service provision and are therefore subject to the standard VAT rate.

In 6 key points

Lifecycle

2025-03-25PublishedPublished 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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