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V1496-25 ·12 August 2025 ·consulta-vinculante Medium impact
Tax

Professional training activities subject to 21% VAT unless meeting particular classes exemptions

A social worker asks which VAT rate applies to their social inclusion and equality training activities. The DGT states that as a professional, these services are subject to VAT and can only be exempt if they meet the conditions for private classes on study plans.

In 6 key points

Lifecycle

2025-08-12PublishedPublished 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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