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A leadership and management training company enquired whether its services were exempt from VAT. The DGT ruled that exemption depends on whether the entity is authorised and if the subjects taught are part of the Spanish educational system's curricula.
Cuestión planteada Tipo impositivo aplicable a efectos del Impuesto sobre el Valor Añadido a las citadas actividades de formación realizadas.
Para que la formación esté exenta según el artículo 20.uno.9º de la Ley 37/1992, deben cumplirse dos requisitos: un requisito subjetivo, que la actividad sea realizada por entidades de Derecho público o entidades privadas autorizadas, y un requisito objetivo, que la enseñanza consista en la transmisión de conocimientos y competencias sin carácter recreativo. La exención no se aplica si las materias no están incluidas en los planes de estudios del sistema educativo español. Si no se cumplen estos requisitos, la formación tributará por el tipo general de IVA.
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