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V0237-19 6 February 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for training courses depends on inclusion in a formal curriculum

An entity has enquired whether its psychoanalysis training courses are exempt from VAT. The DGT has ruled that the exemption only applies if the subjects taught are part of a formal curriculum within the Spanish education system.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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