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V0573-16 ·10 February 2016 ·consulta-vinculante Medium impact
Tax

Teaching 3D design software may be VAT exempt under authorised entity or private tuition requirements

A training centre has enquired whether teaching 3D design software is exempt from VAT. The DGT indicates that exemption depends on whether the activity is carried out by an authorised entity with subjects included in official curricula, or if it constitutes private tuition provided by a natural person on subjects within the educational system.

In 6 key points

Lifecycle

2016-02-10PublishedPublished 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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