Skip to content
Back to index
V0242-18 1 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses are VAT exempt if subjects are included in official curricula

A digital training school has enquired whether its courses are exempt from VAT. The DGT has ruled that exemption depends on whether the subjects taught are part of the Spanish educational system's curricula and that the activity is not merely recreational.

The question raised

Application of the exemption under Article 20.One.9 to habitual training services.

The DGT's ruling

The exemption under Article 20.One.9 requires that the activities be carried out by authorized entities and that the teaching consists of the transmission of knowledge and skills without a recreational character. Courses shall be exempt if the subjects are included in any curriculum of the educational system according to the Ministry of Education, Culture and Sport. Consulting services or the preparation of non-training courses do not benefit from this exemption and are taxed at the general rate.

Book your free first meeting