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V4095-16 ·26 September 2016 ·consulta-vinculante Medium impact
Tax

Language assessment services are VAT exempt if provided by an authorised educational institution

A query was raised regarding whether the VAT exemption for teaching activities extends to the administration of English language exams as an authorised centre. The DGT ruled that the exemption applies if the centre holds the status of an educational institution and conducts the assessment for its own students or for third parties.

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2016-09-26PublishedPublished 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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