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V1487-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

Occupational health and safety training services may be VAT exempt if included in curricula

An occupational health and safety company has enquired whether its training activities are exempt from VAT. The DGT has ruled that the exemption applies if the subjects taught are included in the curricula of the Spanish education system.

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2023-06-01PublishedPublished 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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