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V1117-25 26 June 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Student recruitment services and administrative management between driving schools are subject to VAT

A driving school asks whether recruitment and administrative services provided by its partners are exempt from VAT. The DGT states that these services are independent of training and must be taxed at the general rate.

The question raised

Exemption of the service provided by the members to the applicant, consisting of student recruitment, administrative management with them, and referral to the applicant so that she may provide the training services. Exemption of the service provided by the members to the applicant, consisting of student recruitment, administrative management with them, and referral to the applicant so that she may provide the training services.

The DGT's ruling

Student recruitment services and administrative management between driving schools constitute a provision of services independent of training. Therefore, the exemption provided in article 20.one.9º of Law 37/1992 is not applicable to them. Said operations are subject to VAT at the general rate of 21 percent.

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