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V5099-26 ·30 June 2026 ·consulta-vinculante Medium impact
FISCAL

Training services subject to VAT if client is a Spanish entrepreneur, exempt if covered by official study plan

A risk prevention training company queries VAT applicability and invoicing obligations. The DGT confirms that services are VAT liable if the client is a Spanish entrepreneur and may be exempt if the content is part of an official study programme.

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Lifecycle

2026-06-30PublishedPublished 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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