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V0472-14 ·21 February 2014 ·consulta-vinculante Medium impact
Tax

Dentistry training services exempt from VAT subject to specific requirements

An entity providing dentistry training and postgraduate courses has queried whether its services are exempt from VAT. The DGT has ruled that teaching is exempt provided it is conducted by authorised entities and the activity consists of the transmission of knowledge without a recreational element.

In 6 key points

Lifecycle

2014-02-21PublishedPublished 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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