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V0278-20 7 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cooking courses may be VAT exempt if subjects are included in official curricula

A taxpayer inquired whether their cooking courses for individuals and companies are subject to VAT. The DGT ruled that exemption depends on whether the subjects taught are part of the official curricula within the Spanish education system.

The question raised

Taxation of services provided under Value Added Tax.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires compliance with a subjective requirement (public law entities or authorized private entities) and an objective requirement (the transmission of knowledge that is not merely recreational). Cooking courses are considered educational services and are exempt if the subjects taught are included in a curriculum within the educational system according to the Ministry of Education and Vocational Training or the Autonomous Community.

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