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A body collaborating with driving schools asks whether the transfer of pupils is exempt from VAT as a training activity. The DGT replies that the transfer of pupils constitutes an independent service provision and is therefore subject to the standard rate.
Question posed: Whether the transfer of students could be exempt from Value Added Tax, given that it is related to driving training activities which are exempt from Tax pursuant to Article 20 of Law 37/1992 on Value Added Tax.
La cesión de alumnos entre autoescuelas constituye una prestación de servicios independiente de los servicios de formación. En ningún caso le resulta aplicable la exención del artículo 20.Uno.9º de la Ley 37/1992. Esta operación está sujeta al Impuesto sobre el Valor Añadido con el tipo general del 21 por ciento.
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