Skip to content
V1803-24 ·18 July 2024 ·consulta-vinculante Medium impact
Tax

Training courses are VAT exempt only if subjects are part of an official curriculum

A company enquired whether its training courses on the handling of dangerous goods were exempt from VAT. The DGT ruled that exemption depends on whether the subjects taught are included in any curriculum within the educational system.

In 6 key points

Lifecycle

2024-07-18PublishedPublished 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