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V0280-16 25 January 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de enseñanza

Coffee making courses for the hospitality sector may be VAT exempt if teaching requirements are met

A coffee company has enquired whether its hospitality training courses are exempt from VAT. The DGT indicates that, as the subjects are included in formal curricula (catering and cooking), they could be exempt provided the requirements regarding authorised entities and the nature of teaching are satisfied.

The question raised

Application of the teaching exemption to the training activity referred to.

The DGT's ruling

The teaching exemption requires a subjective requirement (an authorized private entity whose activities are primarily teaching included in a curriculum) and an objective requirement (the transmission of knowledge and skills within an organizational framework, without a recreational character). If the entrepreneur carries out other activities, the exemption applies to the teaching activity if it is a unique or fundamentally a teaching service included in curricula. Coffee technique courses for professionals may be exempt as they are subjects of catering and cooking, provided these conditions are met.

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