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An entity inquired whether its subsidized training courses were exempt from VAT. The DGT responds that the exemption depends on whether the subject matter is included in curricula of the educational system and whether the activity is not merely recreational.
Question posed: Taxation under Value Added Tax.
The exemption under Article 20.One.9º of Law 37/1992 requires compliance with a subjective requirement (authorized entities) and an objective one. The objective requirement demands that the teaching be the transmission of knowledge and skills, and that the subjects are included in some curriculum of the Spanish educational system. The fact that the courses belong to programs of the Tripartite Foundation or Forcem does not determine the exemption. If these requirements are not met, the training will be taxed at the general rate of 21%.
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