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V1651-14 27 June 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Professional training and upskilling services may be VAT exempt if subjective and objective requirements are met

An entity providing training and upskilling services for veterinarians sought clarification on whether its activities were VAT exempt. The DGT ruled that they are, provided the entity is an authorised body and the content is educational rather than recreational.

The question raised

Cuestión planteada Exención o no de los referidos servicios al amparo del artículo 20.Uno.9º de la Ley del Impuesto.

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