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V0583-15 ·13 February 2015 ·consulta-vinculante Medium impact
Tax

Sailing instruction services provided by a commercial entity are subject to 21% VAT

An educational company has enquired whether sailing lessons subcontracted to complete its curriculum are exempt from VAT as educational services. The DGT has ruled that they are not, as the educational exemption does not include sports practice provided by entities other than educational institutions.

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2015-02-13PublishedPublished 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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