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V3158-19 ·13 November 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption for language courses and application of the travel agency special scheme for transport and accommodation services

A company organises Spanish language courses for Erasmus students, while also managing flights, accommodation, and internships. The DGT has ruled that teaching is exempt from VAT provided specific requirements are met, and that travel services managed in the company's own name must be taxed under the special scheme for travel agencies.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for educational service providers who bundle travel and accommodation, distinguishing between exempt educational activities and taxable travel agency services.

Lifecycle

2019-11-13PublishedPublished 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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