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V2342-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Management IT courses may be VAT exempt if included in a curriculum and are not recreational

A consulting entity asks whether its management IT courses are subject to VAT. The DGT rules that they will be exempt if they meet subjective and objective requirements, provided they are not ancillary to the sale of hardware or software.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios formativos expuestos.

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