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V3217-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Sports technician training courses may be VAT exempt if part of an official curriculum

A sports training entity inquired whether its courses and the sale of materials (books, uniforms, equipment) are exempt from VAT. The DGT ruled that courses may be exempt if they constitute regulated vocational training, but the sale of goods for consideration is not exempt.

In 6 key points

How it affects those involved

Training providers must distinguish between regulated educational activities, which may qualify for VAT exemption, and the commercial sale of goods, which remains subject to VAT.

Lifecycle

2017-12-15PublishedPublished 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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