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A consulting and teaching entity has enquired whether its cooking courses are exempt from VAT and how to apply the pro rata rule. The DGT has ruled that exemption depends on whether the subjects taught are included in the curricula of the educational system.
Cuestión planteada Si a las referidas matrículas les resultaría de aplicación la exención prevista en el artículo 20.Uno.9º de la Ley 37/1992. Aplicación de la regla de la prorrata a efectos de la deducción de las cuotas soportadas del Impuesto sobre el Valor Añadido.
La exención de los cursos de formación requiere cumplir un requisito subjetivo (entidad autorizada) y uno objetivo (transmisión de conocimientos no recreativos). Los cursos de cocina estarán exentos solo si las materias impartidas se encuentran incluidas en algún plan de estudios del sistema educativo según el Ministerio de Educación y Formación Profesional. Si la entidad realiza operaciones sujetas y exentas, deberá aplicar la regla de la prorrata o el régimen de sectores diferenciados según corresponda.
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