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V1950-14 ·17 July 2014 ·consulta-vinculante Medium impact
Tax

Occupational health and safety training may be VAT exempt subject to specific requirements

A commercial entity has requested clarification on whether providing occupational health and safety training is exempt from VAT. The DGT indicates that exemption depends on the entity being classified as an authorised private institution and the activity constituting genuine education rather than recreational instruction.

In 6 key points

How it affects those involved

Companies providing professional safety training must ensure they meet the legal criteria of an authorised private entity and maintain a formal curriculum to benefit from VAT exemption.

Lifecycle

2014-07-17PublishedPublished 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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