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V3224-17 ·15 December 2017 ·consulta-vinculante Medium impact
Tax

Occupational health and safety training may be exempt from VAT if specific requirements are met

An individual has enquired whether providing occupational health and safety courses is subject to VAT. The DGT indicates that these classes may be exempt if they are taught by individuals on subjects within study plans and do not require registration in the Business Activities Tax (IAE).

In 6 key points

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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