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V2682-19 ·1 October 2019 ·consulta-vinculante Medium impact
Tax

Drone pilot training is VAT exempt only if intended for professional training or retraining

An entity has requested a ruling on the taxation of drone handling and piloting courses. The DGT has responded that the activity is subject to VAT, but the educational exemption will depend on whether the courses are for professional or recreational purposes.

In 6 key points

Lifecycle

2019-10-01PublishedPublished 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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