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V1353-21 ·12 May 2021 ·consulta-vinculante Medium impact
Tax

Dog ethology training subject to VAT if subjects are not part of official curricula

A canine clinical ethology company has enquired whether its training services for dog owners are exempt from VAT. The DGT has ruled that exemption depends on whether the activity is carried out as a professional or a business, and whether the subjects are included in official curricula.

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2021-05-12PublishedPublished 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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