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V2152-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Drone pilot courses are VAT exempt only if intended for professional activities

A query was raised regarding whether drone handling courses are subject to or exempt from VAT. The DGT has determined that the professional training exemption applies if the qualification is used for professional activities, but not if it is for recreational or personal purposes.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Training to obtain a drone pilot license is exempt from VAT when it is of a professional training or retraining nature. If obtaining the license is intended to satisfy personal or recreational needs, the activity does not benefit from the exemption and shall be taxed at the general rate of 21%.

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