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V3005-14 ·5 November 2014 ·consulta-vinculante Medium impact
Tax

Driving, boating or firearms proficiency certificates may be VAT exempt if intended for health protection

An entity managing psychophysical fitness reports for driving, firearms, and nautical licences has queried whether its services, and those of subcontracted professionals, are exempt from VAT. The DGT has determined that the exemption applies if the primary purpose is prevention and diagnosis to protect the individual's health.

In 6 key points

Lifecycle

2014-11-05PublishedPublished 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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