Skip to content
V1644-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Lifesaving, first aid and defibrillator courses exempt from VAT, but instructor courses depend on curriculum

A sports facility management company has enquired whether its training courses (lifesaving, defibrillator use and aquatic instructor) are exempt from VAT. The DGT has ruled that the first two are exempt, whereas the instructor course is only exempt if its subjects form part of an official curriculum.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for specialised sports training, distinguishing between basic safety skills and professional instructor qualifications based on their academic structure.

Lifecycle

2024-07-05PublishedPublished 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