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V1615-17 ·22 June 2017 ·consulta-vinculante Medium impact
Tax

Training courses exempt from VAT only if included in an official curriculum

An entity inquired whether its Halal maintenance training courses were VAT exempt. The DGT ruled that exemption depends on the subject being part of the Spanish educational system's curriculum and not being merely recreational.

In 6 key points

How it affects those involved

Training providers must ensure their courses are formally integrated into official educational curricula to qualify for VAT exemption, as purely vocational or recreational courses do not qualify.

Lifecycle

2017-06-22PublishedPublished 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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