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V5087-26 29 June 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption in training requires authorised centre and inclusion in official study programme

A company selling emergency products and offering training courses asks whether its courses are VAT-exempt. The DGT responds that exemption requires the training centre to be authorised and the subject matter to be part of an official study programme.

The question raised

Question posed: Whether the emergency training courses provided with their own personnel are exempt for Value Added Tax purposes.

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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