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A riding club inquires whether services provided to students of an educational center for the purpose of conducting internships are exempt from VAT. The DGT indicates that the exemption depends on whether the activity constitutes actual teaching or is a service of a different nature, such as a sporting or recreational one.
Question posed: Whether the service provided to students for the performance of the described internships at the inquirer's facilities may be exempt from Value Added Tax under the terms of Article 20.One.9º of Law 37/1992.
For the internship activity to be exempt under Article 20.One.9º of Law 37/1992, it must fulfill a subjective requirement (being carried out by authorized entities) and an objective requirement. The objective requirement demands that the activity involves the transmission of knowledge and skills within an organizational framework, without having a merely recreational character. If the service consists solely of the provision of facilities, it shall be subject to the general rate of 21%.
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