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V0673-17 15 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · organización de formación

Vocational training organisation services subject to 21% VAT if provided independently

An entity providing training and training organisation services for employability has requested a ruling on its tax treatment. The DGT has determined that if the organisation service is provided independently of the training, it is subject to the general rate of 21%; however, if it is ancillary to the training provided by the same entity, it may be exempt.

The question raised

Question raised: Value Added Tax treatment of vocational training organization services provided by the applicant to other businesses, whether provided together with a training service or independently.

The DGT's ruling

Vocational training organization services provided entirely independently of the training are subject to VAT at the general rate of 21%. However, if these services are provided to the actual recipients of the main training activity carried out by the applicant, they are considered ancillary to it. In that case, they could benefit from the exemption under Article 20.One.9º of Law 37/1992 if the subjective and objective requirements of said regulation are met.

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