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V2698-17 ·23 October 2017 ·consulta-vinculante Medium impact
Tax

Entrepreneurship training is VAT exempt only if subjects are part of an official curriculum and are not recreational

A query was raised regarding whether training courses in business management, programming, and online marketing are exempt from VAT. The DGT ruled that exemption depends on the subjects being included in a Spanish educational system curriculum and not being merely recreational in nature.

In 5 key points

How it affects those involved

This ruling clarifies the strict requirements for VAT exemption in professional training, limiting benefits to formal educational programmes and excluding non-formal or leisure-based courses.

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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