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V3479-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Technology training courses are VAT exempt only if subjects are part of an official curriculum

A new technology training company has enquired whether its courses are exempt from VAT. The DGT has ruled that exemption depends on whether the subjects taught are included in a curriculum within the Spanish education system.

In 5 key points

Lifecycle

2019-12-20PublishedPublished 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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