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V1721-20 ·1 June 2020 ·consulta-vinculante Medium impact
Tax

VAT exemption for vocational training requires inclusion in an official curriculum

An entity providing natural therapy courses has enquired whether its services are exempt from VAT. The DGT has ruled that to apply the teaching exemption, the activity must be carried out by an authorised entity and the subject matter must be included in an official curriculum.

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Lifecycle

2020-06-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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