Skip to content
Back to index
V0501-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Master's courses in dentistry are exempt from VAT if provided by authorized entities

An entity inquires whether the provision of master's courses in dentistry and the services of its teaching staff are subject to VAT. The DGT responds that dentistry education is exempt as it is part of the curricula and analyzes the exemption for teachers.

The question raised

Question raised: Taxation under Value Added Tax, regarding both the entity and the hired teaching staff.

The DGT's ruling

Dentistry education is exempt from VAT if the entity is a public or private law entity authorized for such activities. For the services of teachers to be exempt under section 10, they must be natural persons, teach subjects within the curricula, and be registered under heading 826 of the IAE. The services of teachers with an employment or administrative relationship of dependency with the entity are not subject to the tax.

Email
Contact