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V3072-19 ·4 November 2019 ·consulta-vinculante Medium impact
Tax

Training courses and incidental accommodation may be VAT exempt if the subject is part of the curriculum

A query was raised regarding the taxation of language immersion courses that include accommodation and board. The DGT has determined that training is exempt if the subject matter belongs to the educational system, and that accommodation is exempt if it is incidental to the main teaching service.

In 6 key points

Lifecycle

2019-11-04PublishedPublished 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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