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V0555-20 9 March 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Vocational training is VAT exempt if subjects are part of an official curriculum

A company sought clarification on whether training for resident medical staff was exempt from VAT. The DGT ruled that the exemption for professional training and retraining depends on whether the subjects are included in the curricula of the Spanish educational system.

The question raised

Exemption from Value Added Tax for the teaching activity subject to consultation.

The DGT's ruling

To apply the exemption provided in Article 20.One.9º of Law 37/1992, two requirements must be met. The subjective requirement demands that the activity be carried out by public law entities or private entities authorized for teaching. The objective requirement requires that the teaching consists of the transmission of knowledge and skills, and that the subjects pertain to content included in a curriculum of the Spanish educational system.

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