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V2976-16 ·27 June 2016 ·consulta-vinculante Medium impact
Tax

Training courses are VAT exempt only if included in a curriculum and are not recreational

A company providing sales techniques and leadership training courses has enquired whether its services are exempt from VAT. The DGT has ruled that exemption depends on the training being part of an educational curriculum and not being merely recreational in nature.

In 6 key points

Lifecycle

2016-06-27PublishedPublished 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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