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V1771-19 ·10 July 2019 ·consulta-vinculante Medium impact
Tax

Teacher training courses exempt from VAT if subjects are included in curricula

A consulting entity has asked whether its training courses for teachers in formal education are exempt from VAT. The DGT ruled that the exemption depends on whether the subjects taught are included in the curricula of the Spanish education system.

In 6 key points

Lifecycle

2019-07-10PublishedPublished 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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