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V0412-20 20 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Equality consultancy services for businesses and public administrations subject to 21% VAT

A self-employed professional has enquired whether her services as an equality agent and educator are exempt from VAT. The DGT has ruled that equality consultancy does not constitute social assistance and that teaching services are only exempt if they cover subjects within official curricula.

The question raised

Issue raised: Taxation under Value Added Tax.

The DGT's ruling

The provision of services to prepare, implement, and evaluate equality policies for Public Administrations or companies does not constitute exempt social assistance services, as they do not consist of the direct provision of care for the needs of specific groups. Therefore, they are subject to the general rate of 21%. Teaching shall only be exempt if the subjects are part of the curricula of the educational system and are provided by a natural person without the requirement of registration in the Business Activities Tax (IAE).

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