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V0907-22 ·28 April 2022 ·consulta-vinculante Medium impact
Tax

Training and professional retraining services provided by a commercial entity may be exempt from VAT

A query was raised regarding whether training and professional retraining services provided by a commercial entity to a City Council are exempt from VAT. The DGT ruled that the exemption applies provided that the subjective and objective requirements of the regulations are met.

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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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