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V1646-24 ·5 July 2024 ·consulta-vinculante Medium impact
Tax

Language courses may be VAT exempt if requirements are met, but academy-provided accommodation is subject to travel agency tax regime

A language academy has requested a ruling on the taxation of courses that include Spanish lessons and accommodation in private houses. The DGT has determined that teaching may be exempt subject to certain requirements, but the accommodation service provided in its own name must be taxed under the special regime for travel agencies.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between exempt educational services and taxable accommodation services, requiring academies to apply the correct VAT regime when arranging lodging.

Lifecycle

2024-07-05PublishedPublished 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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