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V4615-16 31 October 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for coaching training only applies if included in an official curriculum and is not recreational

An entity providing coaching and career guidance training has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption only applies if the activity is part of an official educational curriculum and does not have a merely recreational nature.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de la actividad descrita.

Apply this to a real case

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

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