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V2104-22 ·3 October 2022 ·consulta-vinculante Medium impact
Tax

DIY courses and product deliveries are VAT exempt only if subjects are part of a formal curriculum

A commercial entity has requested clarification on whether its DIY courses and the products created by students are subject to or exempt from VAT. The DGT indicates that the teaching exemption only applies if the subjects taught are included in a curriculum within the Spanish education system.

In 6 key points

How it affects those involved

Businesses providing vocational or hobbyist training must ensure their courses are formally recognised within an educational curriculum to qualify for VAT exemptions on both tuition and related goods.

Lifecycle

2022-10-03PublishedPublished 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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