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V1330-19 ·7 June 2019 ·consulta-vinculante Medium impact
Tax

Cooking classes are not VAT exempt unless intended for diagnosis, prevention, or treatment of diseases

An individual has enquired whether their natural and health-oriented cooking classes are exempt from VAT. The DGT clarifies that health-related exemptions require the service to be for the diagnosis, prevention, or treatment of diseases and must be provided by healthcare professionals.

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Lifecycle

2019-06-07PublishedPublished 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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