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V3505-19 ·20 December 2019 ·consulta-vinculante Medium impact
Tax

Enology classes taught by individuals may be VAT exempt if specific requirements are met

An enologist has enquired whether her training courses are exempt from VAT. The DGT indicates that exemption depends on the subjects being part of official curricula and not requiring registration in business activity schedules.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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