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V2344-24 ·12 November 2024 ·consulta-vinculante Medium impact
Tax

Soft skills training subject to 21% VAT if subjects are not part of official curricula

A self-employed professional has enquired whether her soft skills school for children and young people is exempt from VAT. The DGT has ruled that exemption depends on whether the subjects taught are included in the official curricula of the Spanish education system.

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2024-11-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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