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V2697-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

Mindfulness courses may be exempt from VAT if their subjects are included in an official curriculum

A consulting entity asks whether its Mindfulness courses for professionals and companies are exempt from VAT. The DGT responds that the exemption depends on the subjects being included in a curriculum of the educational system and that the activity is not merely recreational.

In 6 key points

Lifecycle

2017-10-23PublishedPublished 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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