Skip to content
V2075-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Nail art courses exempt from VAT only if taught under official study plans

A company inquired whether its in-person and online nail art training courses were subject to or exempt from VAT. The DGT responds that exemption depends on whether the subjects are included in official study programmes and the nature of the electronic service provided.

In 6 key points

Lifecycle

2024-09-25PublishedPublished 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