Skip to content
Back to index
V3098-15 14 October 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Craft courses may be VAT exempt if provided by an educational centre with organised resources and included in curricula

A query was raised regarding whether craft courses provided by a decoration business are exempt from VAT. The DGT indicates that exemption depends on whether the activity is conducted through an educational centre with organised material and human resources, and whether the subject is included in the official curricula.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

Email
Contact