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V2556-15 ·3 September 2015 ·consulta-vinculante Medium impact
Tax

Exemption from teaching services depends on meeting subjective and objective requirements

An individual has enquired whether VAT exemption can apply to teaching services if the provider is not registered under a specific heading for educational activities. The DGT has ruled that the exemption depends on whether the requirements for an authorised entity or for private tuition are met, depending on the case.

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2015-09-03PublishedPublished 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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