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V0485-20 ·27 February 2020 ·consulta-vinculante Medium impact
Tax

IT training courses are not VAT exempt if they are ancillary to the sale of software

A software development company offering training courses for its products has queried whether such training is exempt from VAT. The DGT has ruled that, as these are ancillary services for the use of the application, they follow the tax regime applicable to the supply of the software.

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Lifecycle

2020-02-27PublishedPublished 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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