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V1427-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

The preparation of materials and methodology for a training manual is not exempt from VAT

A non-profit organisation has enquired whether the preparation of content and methodology for a training manual intended for foster families is exempt from VAT as social assistance. The DGT has determined that these operations are subject to tax and do not qualify for the exemption.

In 6 key points

How it affects those involved

This ruling clarifies that the creation of educational or training materials, even when intended for social purposes, constitutes a taxable service rather than an exempt social assistance activity.

Lifecycle

2022-06-16PublishedPublished 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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