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V1488-23 ·1 June 2023 ·consulta-vinculante Medium impact
Tax

VAT exemption for drone courses depends on professional purpose and nature (educational vs electronic)

An entity has requested clarification on whether drone piloting training, provided both in-person and online, is exempt from VAT. The DGT indicates that VAT exemption for vocational training requires the service to be educational rather than an electronically supplied service, in addition to meeting specific subjective and objective requirements.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and electronically supplied services, which is crucial for training providers offering online content to ensure correct VAT treatment.

Lifecycle

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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