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V0521-17 1 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Mindfulness courses only exempt from VAT if subjects are part of an official curriculum

A query was raised regarding whether providing Mindfulness courses for companies and individuals is exempt from VAT. The DGT ruled that VAT exemption for professional training requires subjects to be included in an official educational curriculum and that the activity must not be merely recreational.

The question raised

Taxation of the aforementioned training courses regarding Value Added Tax.

The DGT's ruling

To apply the exemption for professional training and retraining, two requirements must be met: a subjective one, that the activity is carried out by entities authorized for teaching, and an objective one, that the subject matter is included in a curriculum of the Spanish educational system. Furthermore, the activity must not be of a merely recreational nature. If these requirements are not met, the courses shall be taxed at the general rate of 21%.

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