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V0581-24 9 April 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training for civil service candidates shall be exempt from VAT if the subject matter is part of the official curricula

A professional inquires whether their training activity for civil service candidates is exempt from VAT. The DGT responds that the exemption depends on whether the subject matter taught is included in the curricula of any level or degree of the educational system.

The question raised

Question posed For the purposes of Value Added Tax, it is questioned whether the activity is exempt from the Tax.

The DGT's ruling

The provision of training services is exempt from VAT if three requirements are met: that the classes are provided by natural persons, that the subjects concern content included in the curricula of the Spanish educational system, and that it is not necessary to register in the business activity tariff of the Tax on Economic Activities. The determination of said subjects is the responsibility of the Ministry of Education or the Autonomous Community.

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