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V1140-17 12 May 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Vocational training is VAT exempt if provided by authorised entities and covers curriculum subjects

A training centre has enquired whether providing a course on refrigeration systems is exempt from VAT. The DGT states that the exemption for professional training and retraining requires the centre to be authorised and the subject matter to be included in the Spanish educational system's curricula.

The question raised

Application of the exemption to the aforementioned course.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires compliance with two requirements: a subjective one, that the activity be carried out by public law entities or private entities authorized for teaching, and an objective one, that the teaching consists of the transmission of knowledge and skills without a recreational character. Furthermore, the exemption does not apply to subjects that are not included in the curricula of the levels or grades of the Spanish educational system.

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