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V0274-26 9 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for teaching services depends on professional or business activity

A lawyer asks whether teaching a course on artificial intelligence is exempt from VAT. The DGT explains that exemption depends on whether the activity is carried out as a professional individual or through an enterprise structure.

The question raised

Whether the Value Added Tax exemption can be applied to the activity carried out by the applicant.

The DGT's ruling

If teaching is carried out directly on one's own account as a professional, the exemption under Art. 20.One.10º requires that it be provided by natural persons, on subjects of official curricula, and without the need for registration in the business activity tariff. If carried out through a business organization, the exemption under Art. 20.One.9º requires that it be performed by public law entities or authorized private entities, and that the activity involves a transfer of knowledge within an organizational framework, rather than being merely recreational.

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