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V2308-25 ·26 November 2025 ·consulta-vinculante Low impact
Tax

No VAT applies when service is provided to an educational centre in Canary Islands, Ceuta or Melilla

An organisation assessing educational qualifications asked whether VAT should be applied when the assessed centre is located in the Canary Islands, Ceuta or Melilla. The DGT replied that the service is exempt from VAT and that the consultant must correct the wrongly charged VAT amounts.

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Lifecycle

2025-11-26PublishedPublished 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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