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V1592-18 ·8 June 2018 ·consulta-vinculante Medium impact
Tax

Training courses are VAT exempt only if subjects are included in official curricula

An association has enquired whether its technical training courses for the swimming pool sector are exempt from VAT. The DGT has ruled that exemption depends on whether the subjects taught are part of the official curricula within the Spanish education system.

In 6 key points

How it affects those involved

Training providers must ensure their course content is formally integrated into official educational programmes to qualify for VAT exemption.

Lifecycle

2018-06-08PublishedPublished 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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