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V0244-22 11 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Awareness and training services are not exempt as social assistance services if they do not address direct needs

A non-profit organization of public utility inquires whether an awareness and training event is exempt from VAT as a social assistance service. The DGT responds that it is not exempt because it does not consist of direct assistance to the states of need of vulnerable groups.

The question raised

Question posed: Whether said provision of services is exempt from Value Added Tax by being considered social assistance services.

The DGT's ruling

Exempt social assistance services must consist of direct assistance to the states of need or deficiencies of certain groups. Awareness and training events not included in article 20.one.8º of Law 37/1992 do not qualify as such. However, they could be exempt under section 20.one.9º if the subjects taught are included in a curriculum of the educational system.

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