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V1529-17 ·15 June 2017 ·consulta-vinculante Medium impact
Tax

Training may be VAT exempt if subjects are included in official curricula

A taxpayer queried the VAT treatment of workshops for writing, music, and other subjects. The DGT ruled that exemption depends on whether the subjects are part of the formal educational system's curricula and that the activity must not be merely recreational.

In 6 key points

How it affects those involved

Educational providers must ensure their courses are integrated into official curricula to qualify for VAT exemption, as purely recreational activities remain taxable.

Lifecycle

2017-06-15PublishedPublished 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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