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V1009-22 5 May 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención por enseñanza

Delivery of educational materials and garage space rentals are not exempt from VAT

A university centre has enquired whether the sale of educational materials and the leasing of parking spaces can be considered accessory services exempt from VAT due to their link to teaching. The DGT ruled that the sale of goods is not exempt and that parking is not a means of enjoying the educational service.

The question raised

Whether the Value Added Tax exemption relating to teaching is applicable to the described operations on the grounds that said operations are considered ancillary to it.

The DGT's ruling

The delivery of educational material and advertising objects does not benefit from the exemption for teaching, and must be taxed at the general rate or the reduced rate of 4% if they are books. The assignment of parking spaces to students or teachers is not ancillary to the educational service, and therefore is taxed at the general rate of 21%. The rental of classrooms or the assignment of material and human resources for the training of third parties is also taxed at the general rate of 21%.

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