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V3087-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Dentistry training may be VAT exempt depending on whether it is provided by a professional or an authorised entity

A dentist has requested clarification on whether the professional training and refresher courses they provide are subject to VAT. The DGT has determined that the activity is subject to the tax, but examines the specific conditions under which an exemption may apply based on the method of provision.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between professional services and authorised educational services, affecting how dental training providers must manage VAT compliance.

Lifecycle

2015-10-14PublishedPublished 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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