Skip to content
V2957-23 ·8 November 2023 ·consulta-vinculante Medium impact
Tax

Training services may be VAT exempt if subjective and objective requirements are met

A commercial entity has enquired whether its acupuncture and phytotherapy training services are exempt from VAT. The DGT indicates that exemption depends on the entity being recognised as an authorised educational centre and the activity not being merely recreational.

In 6 key points

Lifecycle

2023-11-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact