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V2764-19 ·8 October 2019 ·consulta-vinculante Medium impact
Tax

Training courses with integrated travel may be subject to the special VAT regime for travel agencies

A training entity has requested a ruling on the VAT treatment of its courses, exchange programmes, and educational trips abroad. The DGT has determined that courses are exempt if they meet educational requirements; however, trips that include third-party accommodation or transport are subject to the special VAT regime for travel agencies.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational services and travel services, impacting how training providers must structure their pricing and VAT reporting when combining instruction with travel arrangements.

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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