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V0708-18 ·16 March 2018 ·consulta-vinculante Medium impact
Tax

Educational assessment and certification services may be VAT exempt if provided as a teaching centre on official subjects

A public entity in Aragon has requested a ruling on whether its services for the assessment, accreditation, and certification of university education are subject to VAT. The DGT has determined that taxability depends on whether the entity acts as a teaching centre and whether the subjects being assessed are part of official curricula.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for educational institutions providing certification services, establishing that the nature of the entity and the official status of the curriculum are decisive factors for exemption.

Lifecycle

2018-03-16PublishedPublished 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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