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V0399-26 26 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Driver awareness and re-education courses exempt from VAT for certain licences

A driving school asks whether its awareness and re-education courses are VAT-exempt and whether self-employed instructors must issue invoices. The DGT states that exemption depends on the type of driving licence obtained and that professionals must issue invoices whenever the recipient is a business owner or professional.

The question raised

Whether the activity carried out by the applicant is subject to and exempt from Value Added Tax pursuant to Article 20.One.9 of Law 37/1992 and whether the hired self-employed professionals must issue an invoice for the services provided to the applicant.

The DGT's ruling

Awareness and re-education courses for the recovery of points or licenses are exempt from VAT only if they refer to classes C, C+E, D1, D1+E, D, D+E, school transport, public passenger transport, or self-propelled agricultural vehicles. Courses for licenses AM, A1, A2, A, B, B+E, C1, and C1+E are subject to the general rate of 21%. Hired self-employed professionals are obliged to issue an invoice when the recipient is an entrepreneur or professional.

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