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A company marketing pharmaceutical products and offering related training courses has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption for professional training and retraining requires the activity to be part of a formal curriculum and not merely recreational in nature.
Question posed: Application of the exemption provided for in Article 20.One.9º of the Tax Law, as professional training and retraining.
The exemption under Article 20.One.9º of the VAT Law requires compliance with two requirements: a subjective one, that the activity be carried out by entities of public or private law authorized (centers whose activity is primarily teaching included in a curriculum), and an objective one, that the teaching involves the transmission of knowledge and skills within an organizational framework, without a recreational character. For vocational training courses, the exemption applies if they are included in a curriculum of the educational system according to the Ministry of Education, Culture and Sport.
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