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V2354-18 ·20 August 2018 ·consulta-vinculante Medium impact
Tax

Training courses are only VAT exempt if subjects are part of an official curriculum

A non-profit association has enquired whether its courses on livestock handling and care are exempt from VAT. The DGT has ruled that exemption requires the subjects taught to be included in a curriculum within the Spanish educational system.

In 6 key points

Lifecycle

2018-08-20PublishedPublished 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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