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V3620-16 ·31 August 2016 ·consulta-vinculante Medium impact
Tax

VAT exemption remains applicable when outsourcing teaching services by an entity acting in its own name

A consulting entity inquired whether the VAT exemption for teaching services applies when teaching is outsourced to third parties to deliver classes at a university. The DGT ruled that if the entity acts in its own name, it is deemed to have received and provided the services itself, thereby maintaining the exemption.

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2016-08-31PublishedPublished 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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