Skip to content
Back to index
V0362-22 24 February 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Training services may be exempt from VAT if the recipient is a business not established in Spain

A company provides training services to an organisation based in Luxembourg. The DGT examines whether these services are subject to VAT and whether they could be exempt.

The question raised

Whether the services provided by the applicant are subject to and exempt from Value Added Tax

The DGT's ruling

Training services are not subject to VAT if the recipient is a businessperson or professional not established in the territory to which the tax applies. If they are subject to tax, the exemption under Article 20.One.9º requires that the subjects taught be included in a curriculum of the Spanish educational system. To this end, the entity must be a public law entity or a private entity authorized for such activities.

Book your free first meeting