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V0903-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Preparation of university reports and summaries subject to standard VAT rate unless classified as books

An individual inquired whether the preparation of personalised reports and university syllabus summaries is exempt from VAT as an educational activity. The DGT ruled that the teaching exemption does not apply, as the provider is not an authorised educational centre and no transfer of knowledge occurs; however, they may qualify for the 4% reduced rate if classified as books.

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2022-04-28PublishedPublished 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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