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MEDIUM
FISCAL

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

V1202-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1202-25
Published
2 Jul 2025

Summary

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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