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V2630-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Massage and beauty training subject to VAT unless specific exemption conditions met

A professional enquires whether their massage and beauty training courses are exempt from VAT. The DGT states the activity is VAT liable, but examines exemption conditions depending on whether acting as a professional or as a business.

In 6 key points

Lifecycle

2025-12-23PublishedPublished 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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