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V0801-19 15 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for teaching activities depends on subjects being included in official curricula

A professional inquired whether their mindfulness, family constellation, and biodanza courses are exempt from VAT as educational subjects. The DGT ruled that the exemption only applies if the subjects are part of the official curricula within the Spanish education system.

The question raised

Exemption from Value Added Tax for the teaching activity subject to consultation.

The DGT's ruling

To apply the exemption under Article 20.One.9º of the VAT Law, two requirements must be met: a subjective one, that the activity be carried out by entities authorized for teaching, and an objective one, that the teaching consists of the transmission of knowledge and skills without a recreational character. The exemption is not applicable to subjects that are not included in the curricula of the levels or grades of the Spanish educational system. The competence to determine such inclusion lies with the Ministry of Education and Vocational Training or the Autonomous Community.

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