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V2316-21 ·16 August 2021 ·consulta-vinculante Medium impact
Tax

Educational services from a foreign university may be VAT exempt if subjects are included in Spanish curricula

A delegation from an American university has enquired whether its educational services are subject to or exempt from VAT. The DGT indicates that while they are subject to the tax, they may be exempt if they meet specific regulatory requirements.

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Lifecycle

2021-08-16PublishedPublished 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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