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V1987-14 ·24 July 2014 ·consulta-vinculante Medium impact
Tax

Merit assessment services provided by a quality agency to a university are subject to 21% VAT

A public university has requested clarification on whether teaching and research assessment services provided by a quality agency are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that these do not constitute teaching services and must therefore be taxed at the standard rate.

In 5 key points

How it affects those involved

This ruling clarifies that quality assurance and merit assessment activities do not qualify for VAT exemption under the teaching services category, meaning providers must charge the standard VAT rate.

Lifecycle

2014-07-24PublishedPublished 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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