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V1618-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Conditions for VAT exemption on first aid courses taught by individuals

A query was raised regarding whether a cardiopulmonary resuscitation and first aid course taught by an individual is exempt from VAT. The DGT has determined that such training is exempt provided it meets the statutory requirements.

The question raised

Cuestión planteada Tributación por el impuesto sobre el Valor Añadido del curso descrito.

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