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V3500-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Training courses only exempt from VAT if subjects are part of a formal curriculum

A non-profit association has enquired whether its courses on rehabilitation and sanitary prosthetics are exempt from VAT. The DGT has ruled that exemption depends on whether the subjects are included in a curriculum within the Spanish education system.

In 6 key points

Lifecycle

2019-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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