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V3031-20 ·8 October 2020 ·consulta-vinculante Medium impact
Tax

Systemic constellation courses may be VAT exempt if classified as private tuition in educational subjects

A taxpayer queried whether their systemic constellation courses qualify for VAT exemption and how their consultancy activity should be taxed. The DGT clarifies that exemption depends on whether the courses constitute educational services or electronic services, and whether they meet the specific requirements for private tuition.

In 6 key points

How it affects those involved

The ruling clarifies the distinction between educational services and electronic services, impacting how practitioners of alternative therapies must classify their training courses for VAT purposes.

Lifecycle

2020-10-08PublishedPublished 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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