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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

Los servicios de cesión de alumnos y gestiones administrativas entre autoescuelas constituyen una prestación de servicios independiente de la formación. Por tanto, no les es aplicable la exención del artículo 20.uno.9º de la Ley 37/1992. Dichas operaciones están sujetas al IVA con el tipo general del 21 por ciento.

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