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V0572-16 10 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training services only exempt from VAT if specific subject matter and IAE registration requirements are met

A query was raised regarding whether professional training and retraining services provided by a consultant are exempt from VAT. The DGT ruled that exemption depends on classes being taught by natural persons, covering subjects within official curricula, and not requiring registration in the business or artistic activity categories of the IAE.

The question raised

The Applicant is engaged in professional training and retraining.

The DGT's ruling

For classes to be exempt pursuant to Article 20.One.10 of Law 37/1992, they must be provided by natural persons and cover subjects included in the curricula of the educational system. Furthermore, it must not be necessary to register in the business or artistic activity schedules of the Tax on Economic Activities for their performance. Compliance with the exemption is conditional upon the fulfillment of these requirements.

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