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V0754-17 ·24 March 2017 ·consulta-vinculante Medium impact
Tax

Golf instructor training may be VAT exempt if vocational training requirements are met

A commercial entity has enquired whether its golf teaching programme, which is linked to a university degree, is exempt from VAT. The DGT has ruled that exemption depends on whether the activity constitutes vocational training for a profession or is intended for recreational purposes.

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2017-03-24PublishedPublished 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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