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MEDIUM
FISCAL

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

V1496-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1496-25
Published
12 Aug 2025

Summary

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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