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V2666-14 ·8 October 2014 ·consulta-vinculante Medium impact
Tax

Training services for job placement may be exempt or taxed at 10% or 21% depending on the entity and the nature of the programme

A query was raised regarding VAT taxation on training and professional retraining courses for adults at risk of social exclusion. The DGT indicates that these may be exempt if provided by a social entity, or taxed at 10% if they constitute social assistance services provided by non-exempt entities.

In 6 key points

Lifecycle

2014-10-08PublishedPublished 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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