Those courses possess the characteristics to be brought within the scope of the professional training (exempt from VAT) because they aim to transmit knowledge used exclusively for professional purposes as a pilot.
The teaching aimed at obtaining the private pilot license, having a purely recreational or sporting purpose, must be considered as VAT taxable. This last type of course, starting from 1 January 2020, must be considered subject to VAT at the standard rate.
Source: gov.it
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