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V0903-22 28 April 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Preparation of university reports and summaries subject to standard VAT rate unless classified as books

An individual inquired whether the preparation of personalised reports and university syllabus summaries is exempt from VAT as an educational activity. The DGT ruled that the teaching exemption does not apply, as the provider is not an authorised educational centre and no transfer of knowledge occurs; however, they may qualify for the 4% reduced rate if classified as books.

The question raised

Application of the exemption under article 20.one.9º of the Value Added Tax.

The DGT's ruling

The activity of preparing reports and summaries is not exempt as teaching, since it is not carried out in an authorized educational center nor does it involve the transmission of knowledge between teacher and student. However, if these products meet the requirements to be considered books (physical or electronic), they may be taxed at the reduced rate of 4%. The assignment of an ISBN is considered an indication for a publication to be considered a book.

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