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An independent professional has requested a ruling regarding the taxation of advisory services, course management, and teacher recruitment. The DGT has determined that these activities are subject to VAT at the standard rate.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.
Los servicios de asesoramiento, apoyo en gestión de formación, redacción de documentos, selección de profesorado y control de asistencia tributan al tipo impositivo del 21%. El consultante tendrá la condición de empresario o profesional cuando ordene medios personales y materiales bajo su responsabilidad para desarrollar la actividad. No se aplica el tipo reducido previsto en el artículo 91 de la Ley 37/1992.
What is published here, applied to a company or a specific case. The first meeting is free.
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