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V2711-18 ·5 October 2018 ·consulta-vinculante Medium impact
Tax

Advisory and training activities of a foundation are subject to 21% VAT

A foundation performing exempt activities has enquired whether its new advisory and training activity in rural areas is subject to VAT. The DGT has ruled that, as it is a taxable activity and does not fall under the prescribed exemptions, it must be taxed at the standard rate.

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2018-10-05PublishedPublished 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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