Skip to content
V1599-24 ·1 July 2024 ·consulta-vinculante Medium impact
Tax

VAT exemption on educational services requires the subject matter to be included in a curriculum

A commercial company providing educational activities inquires whether its services are exempt from VAT. The DGT responds that the teaching exemption requires the activity to be carried out by authorized entities and that the subject matter must be included in a curriculum of the educational system.

In 6 key points

Lifecycle

2024-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact