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V0828-25 ·16 May 2025 ·consulta-vinculante Low impact
Tax

Professional training exempt from VAT only if taught under educational study plans

A commercial entity offering quality management and industrial project training asks whether its activity is VAT-exempt. The DGT responds that exemption depends on the taught subjects being included in Spanish educational study plans.

In 6 key points

Lifecycle

2025-05-16PublishedPublished 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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