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V1202-25 ·2 July 2025 ·consulta-vinculante Medium impact
Tax

Training funded solely by SEPE or EU Social Fund is exempt from IAE

A professional inquired whether they should change their IAE tax category for training courses funded by SEPE or the EU Social Fund. The DGT clarified that such activities are not considered teaching and are therefore not subject to the tax.

In 6 key points

Lifecycle

2025-07-02PublishedPublished 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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