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V0811-18 26 March 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Training courses on child crime prevention may be VAT exempt if included in curricula

An individual has requested a ruling regarding the taxation of training courses provided on the prevention of crimes against children. The DGT indicates that these courses will be exempt from VAT if the subjects are part of the educational system's curricula; otherwise, a reduced rate of 10% will apply.

The question raised

Question raised: Taxation under Value Added Tax.

The DGT's ruling

Classes taught by natural persons are exempt from VAT if the subjects are included in the curricula of any level of the educational system. If these requirements are not met, the services do not benefit from the exemption for social assistance as they are not provided by entities of a social nature. In that case, the reduced rate of 10% shall apply if the general rate of 21% is not applied.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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