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V1755-15 ·3 June 2015 ·consulta-vinculante Medium impact
Tax

Occupational risk training services are VAT exempt even if not the primary activity

An entity providing occupational risk prevention services, including training, has enquired whether its training services are VAT exempt if it also carries out other activities. The DGT has ruled that the exemption applies if teaching is the primary component of that specific service, regardless of the company's other activities.

In 6 key points

How it affects those involved

This ruling clarifies the application of VAT exemptions for training services within the occupational risk prevention sector, ensuring that the nature of the specific service determines the tax treatment rather than the overall business model.

Lifecycle

2015-06-03PublishedPublished 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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