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V0571-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training services are VAT exempt only if specific subject matter requirements are met and no registration with the IAE is required

A taxpayer providing training and professional retraining courses for road maintenance workers has enquired whether their services are exempt from VAT. The DGT indicates that exemption depends on meeting three requirements: the service must be provided by a natural person, it must cover subjects within official curricula, and it must not require registration under the business or artistic activity rates of the IAE.

The question raised

Exemption of training services.

The DGT's ruling

The exemption for private lessons requires that they be provided by natural persons and that the subjects be included in the curricula of the educational system. Furthermore, those lessons for which it is necessary to register in the business or artistic activity schedules of the Tax on Economic Activities shall not be considered private lessons. Training services shall be exempt provided that these requirements are met.

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