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V2170-22 ·17 October 2022 ·consulta-vinculante Medium impact
Tax

Training services may be VAT exempt depending on the provider, and scientific texts may qualify for 4% VAT if classified as books

An allergy treatment company has requested a ruling on the VAT treatment of training sessions and the distribution of scientific texts. The DGT indicates that training may be exempt provided it meets specific requirements regarding whether it is provided by a professional or an entity, and that texts may qualify for the reduced rate if they are classified as books.

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2022-10-17PublishedPublished 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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