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V0521-17 ·1 March 2017 ·consulta-vinculante Medium impact
Tax

Mindfulness courses only exempt from VAT if subjects are part of an official curriculum

A query was raised regarding whether providing Mindfulness courses for companies and individuals is exempt from VAT. The DGT ruled that VAT exemption for professional training requires subjects to be included in an official educational curriculum and that the activity must not be merely recreational.

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2017-03-01PublishedPublished 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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