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V1351-20 ·12 May 2020 ·consulta-vinculante Medium impact
Tax

Design software training courses may be VAT exempt if specific requirements are met

An architecture firm has requested a ruling on whether providing design software training services for an academy is subject to or exempt from VAT. The DGT has indicated that exemption depends on the subject matter being included in official curricula and the service not being ancillary to the sale of software.

In 6 key points

How it affects those involved

This ruling clarifies the conditions under which professional training services qualify for VAT exemption, specifically regarding curriculum integration and the distinction between core training and ancillary services.

Lifecycle

2020-05-12PublishedPublished 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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