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V2216-22 ·24 October 2022 ·consulta-vinculante Medium impact
Tax

The training of commercial pilots may be exempt from VAT if it is of a professional training or retraining nature

An aeronautical training company inquires whether its flight courses for specific aircraft are exempt from VAT. The DGT responds that the exemption depends on whether the teaching is of a professional training or retraining nature or whether it seeks to satisfy personal needs.

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2022-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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