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V4039-15 ·16 December 2015 ·consulta-vinculante Medium impact
Tax

VAT exemption for training requires authorised entities and inclusion in a curriculum

A training provider has enquired whether its specialised course in social services management is exempt from VAT. The DGT clarifies that to apply the exemption, both subjective requirements regarding the entity's authorisation and objective requirements regarding the nature of the teaching must be met.

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Lifecycle

2015-12-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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