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V4804-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Coaching and management skills courses only exempt from VAT if included in a formal curriculum

An individual inquired whether their management skills and coaching training courses for hospital staff are VAT-exempt. The DGT ruled that they are only exempt if the subjects are part of an official educational curriculum and are not recreational in nature.

In 6 key points

How it affects those involved

This ruling clarifies that professional development courses must meet specific educational standards and formal curriculum requirements to qualify for VAT exemption, preventing recreational or informal training from benefiting from the exemption.

Lifecycle

2016-11-10PublishedPublished 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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