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V3099-15 ·14 October 2015 ·consulta-vinculante Medium impact
Tax

Occupational risk prevention courses may be VAT exempt if entity and subject matter requirements are met

A taxpayer inquired whether their occupational risk prevention training courses are exempt from VAT. The DGT ruled that these services are subject to exemption provided that both subjective and objective teaching requirements are satisfied.

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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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