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A company has requested clarification on whether providing courses on tax and accounting topics is exempt from VAT. The DGT indicates that exemption depends on whether the subjects are part of a formal curriculum and whether the activity is not provided via an automated electronic service.
Question posed: Inquiry is made regarding the application of the exemption provided for in Article 20.One.9º of the Value Added Tax Law to the described operations.
The training exemption requires that the activities be carried out by authorized entities and that the teaching involves the transmission of knowledge and skills without a recreational character. If the training is provided via real-time remote connection with human intervention, it is an educational service; if it is automated (recorded courses or file downloads), it is an electronic service and is taxed at 21%. The subjects must be included in the curricula of the Spanish educational system to access the exemption.
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