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V2376-25 ·9 December 2025 ·consulta-vinculante Medium impact
Tax

No tax liability for IAE on SEPE or EU Social Fund training courses

The DGT clarifies that training funded by SEPE or the EU Social Fund is not considered teaching for IAE purposes and is exempt from tax.

In 6 key points

Lifecycle

2025-12-09PublishedPublished 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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