Skip to content
Back to index
V0322-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Educational advisory and training services not exempt from VAT

A foundation asks whether advisory and specialised support services for professionals to assist students with special needs are exempt from VAT due to being social assistance. The DGT responds that as these services involve advisory and training for other professionals, they do not fall under the exemption for social assistance.

The question raised

Whether the services subject to this consultation would be exempt from Value Added Tax.

The DGT's ruling

Advisory, training, and technical support services aimed at other educational professionals are not considered social assistance under Article 20.One.8 of Law 37/1992. Therefore, these provisions are subject to Value Added Tax. The social assistance exemption does not extend to consultancy activities or the creation of content for third parties.

Book your free first meeting