Skip to content
V2594-25 ·22 December 2025 ·consulta-vinculante Medium impact
Tax

VAT exemption in training depends on subjects being in official study plans

A association asks whether its Human Economics training programme is VAT-exempt. The DGT states that for VAT exemption under education, subjects must be included in Spain's official study plans.

In 6 key points

Lifecycle

2025-12-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact