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V1490-22 ·22 June 2022 ·consulta-vinculante Medium impact
Tax

Occupational health and safety courses are VAT exempt if included in study curricula

A cable television company providing occupational health and safety training has enquired whether this activity is VAT exempt and how deductions should be applied. The DGT has ruled that the courses are exempt provided the subjects are part of official study curricula, and that the company must apply separate deduction regimes for each sector of activity.

In 6 key points

How it affects those involved

Companies providing vocational training must ensure their courses are integrated into formal curricula to qualify for VAT exemption and must manage VAT deductions separately for exempt and taxable activities.

Lifecycle

2022-06-22PublishedPublished 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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