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V2526-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Vocational training courses may be VAT exempt if subjects are included in official curricula

A dental implant company has requested clarification on whether its implantology and endodontics courses are subject to VAT and which IAE heading applies. The DGT ruled that VAT exemption depends on whether the subjects are included in official educational curricula and detailed the relevant IAE headings based on the location of instruction.

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2023-09-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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