Skip to content
V1798-17 ·10 July 2017 ·consulta-vinculante Medium impact
Tax

Drone pilot courses exempt from VAT only if intended for professional training or retraining

A query was raised regarding whether drone pilot training courses are subject to VAT or may be exempt. The DGT has determined that exemption depends on whether the training is professional in nature or intended for recreational use.

In 6 key points

How it affects those involved

This ruling clarifies the VAT status for drone training providers, distinguishing between professional certification services and recreational instruction.

Lifecycle

2017-07-10PublishedPublished 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