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V0485-20 27 February 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

IT training courses are not VAT exempt if they are ancillary to the sale of software

A software development company offering training courses for its products has queried whether such training is exempt from VAT. The DGT has ruled that, as these are ancillary services for the use of the application, they follow the tax regime applicable to the supply of the software.

The question raised

Taxation of training activities regarding the use and management of said computer applications

The DGT's ruling

The exemption for teaching services does not apply when training is ancillary to a principal operation, such as the sale of computer programs. In this case, the courses are not an end in themselves for the customer, but rather the means to enjoy the application. Therefore, the training follows the legal regime of the delivery of the computer application.

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