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V2347-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

First aid and lifesaving training courses are VAT exempt if exemption requirements are met

A query was raised regarding whether the provision of land-based first aid and lifesaving courses, regulated by Royal Decree 878/2011, is exempt from VAT. The Directorate-General for Taxes (DGT) has determined that these services meet the professional training requirements necessary to apply the exemption.

The question raised

Cuestión planteada Exención de los referidos servicios de enseñanza.

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What is published here, applied to a company or a specific case. The first meeting is free.

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