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V0501-18 ·22 February 2018 ·consulta-vinculante Medium impact
Tax

Master's courses in dentistry are exempt from VAT if provided by authorized entities

An entity inquires whether the provision of master's courses in dentistry and the services of its teaching staff are subject to VAT. The DGT responds that dentistry education is exempt as it is part of the curricula and analyzes the exemption for teachers.

Lifecycle

2018-02-22PublishedPublished 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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