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V0882-26 22 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses exempt from VAT only if part of an official study programme

A foundation asks whether theology courses are exempt from VAT. The DGT responds that exemption for teaching requires the subjects to be part of an official education programme or compliance with cultural services exemption criteria.

The question raised

Whether the service consisting of providing courses is exempt from Value Added Tax.

The DGT's ruling

For teaching to be exempt, it must satisfy a subjective requirement (being a public or private law entity authorized to do so) and an objective requirement (providing subjects included in the curricula of the educational system). If the subjects are not included in said curricula, the exemption under Article 20.One.9º does not apply. However, if the services consist of cultural exhibitions or manifestations, they could be exempt under Article 20.One.14º if the entity is a private cultural establishment of a social nature.

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