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V2730-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Vocational training is VAT exempt if provided by an authorised entity and is not recreational

A consulting entity has asked whether its vocational training courses are exempt from VAT. The DGT has ruled that exemption requires the entity to be authorised by the competent authorities and that the activity must consist of the transmission of knowledge and skills without a recreational character.

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2016-06-15PublishedPublished 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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