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V1135-22 ·20 May 2022 ·consulta-vinculante Medium impact
Tax

Language immersion courses are VAT exempt if subjects are part of the curriculum

A company has requested clarification on whether its language immersion courses, including accommodation and board, are VAT exempt and which IAE headings apply. The DGT ruled that exemption depends on the subjects being part of the formal education system and the accommodation being ancillary to the educational service.

In 6 key points

How it affects those involved

This ruling clarifies the requirements for VAT exemption on language courses, emphasizing that the educational component must be primary and the curriculum-based, while accommodation must be secondary to the service.

Lifecycle

2022-05-20PublishedPublished 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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