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V0828-25 16 May 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Professional training exempt from VAT only if taught under educational study plans

A commercial entity offering quality management and industrial project training asks whether its activity is VAT-exempt. The DGT responds that exemption depends on the taught subjects being included in Spanish educational study plans.

The question raised

Question posed: Whether the activity carried out by the applicant is exempt from Value Added Tax.

The DGT's ruling

For vocational training to be exempt according to article 20.one.9º of Law 37/1992, two requirements must be met. The subjective requirement demands that the activity be carried out by entities of Public Law or authorized private entities. The objective requirement requires that the teaching be the transmission of knowledge and competencies and that the subjects taught are included in some curriculum of the Spanish educational system.

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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