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V0588-15 ·13 February 2015 ·consulta-vinculante Medium impact
Tax

Training services for the job integration of adults at risk of social exclusion may be subject to 10% VAT

A company requested clarification on whether its vocational training and guidance workshops for groups at risk of exclusion were VAT exempt. The DGT explains that, unless the provider is a social entity, these services are subject to a 10% rate if they are part of a social assistance programme.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for vocational training providers, distinguishing between exempt social entities and commercial providers offering social assistance services.

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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