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V0586-15 ·13 February 2015 ·consulta-vinculante Medium impact
Tax

Language immersion summer camps may be VAT exempt if specific requirements are met

A teaching company enquired whether its services, involving monitors and teachers at summer camps, were exempt from VAT. The DGT indicates that exemption depends on the entity being authorised and the activity being genuinely educational rather than merely recreational.

In 6 key points

Lifecycle

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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