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V0500-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de enseñanza

Training courses may be VAT exempt if subjects are included in official curricula

A cosmetics company has enquired whether its sporadic training courses are exempt from VAT. The DGT has ruled that the exemption applies if the subjects taught are included in a curriculum within the Spanish education system.

The question raised

Value Added Tax taxation of courses due to them not being the habitual activity of the applicant.

The DGT's ruling

The teaching exemption applies if two requirements are met: a subjective requirement, where the activity must be a teaching service objectively included in curricula, and an objective requirement, which involves the transmission of knowledge and skills. The fact that the company carries out other main activities distinct from teaching does not prevent the application of the exemption to the courses. However, the exemption does not apply if the subjects are not included in the curricula or if the service has a nature different from teaching, such as recreational, advisory, or consultancy services.

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