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An entity providing dentistry training and postgraduate courses has queried whether its services are exempt from VAT. The DGT has ruled that teaching is exempt provided it is conducted by authorised entities and the activity consists of the transmission of knowledge without a recreational element.
Question posed: Value Added Tax treatment of the training services presented.
The exemption under Article 20.One.9º of Law 37/1992 requires a subjective requirement, that the activity be carried out by entities of public or private law that are authorized (whose primary purpose is teaching included in curricula), and an objective requirement, that the activity be the transmission of knowledge and skills within an organizational framework, without a recreational character. In this case, as dentistry is a subject included in the curricula, the services are exempt.
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