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V2763-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

Cabin crew training courses are VAT exempt if intended for professional activities

An entity providing training courses for cabin crew has enquired whether its services are exempt from VAT. The DGT has ruled that teaching is exempt when it constitutes professional training or refresher courses and is intended for the exercise of professional activities.

In 5 key points

How it affects those involved

This ruling clarifies the VAT exemption criteria for aviation training providers, confirming that courses must be specifically aimed at professional development or maintaining professional skills to qualify for exemption.

Lifecycle

2019-10-08PublishedPublished 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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