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V1117-25 ·26 June 2025 ·consulta-vinculante Medium impact
Tax

Student recruitment services and administrative management between driving schools are subject to VAT

A driving school asks whether recruitment and administrative services provided by its partners are exempt from VAT. The DGT states that these services are independent of training and must be taxed at the general rate.

In 6 key points

How it affects those involved

Services unrelated to training are subject to general VAT rate, not exemption.

Lifecycle

2025-06-26PublishedPublished 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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