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V0502-18 22 February 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses are exempt from VAT if the subjects are included in an official curriculum

A training entity inquires whether its language, computer science, and administration courses are exempt from VAT. The DGT responds that the exemption depends on whether the subjects taught form part of a curriculum within the educational system.

The question raised

Question posed: Taxation under Value Added Tax.

The DGT's ruling

The exemption for teaching requires both a subjective and an objective requirement. The center must be an authorized public or private law entity, where authorized refers to an entity whose primary activity is teaching included in a recognized curriculum. The objective requirement demands that the activity consists of the transmission of knowledge and skills within an organizational framework, provided it is not merely recreational and the subjects are listed in a curriculum of the educational system.

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