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V1202-25 2 July 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

Training funded solely by SEPE or EU Social Fund is exempt from IAE

A professional inquired whether they should change their IAE tax category for training courses funded by SEPE or the EU Social Fund. The DGT clarified that such activities are not considered teaching and are therefore not subject to the tax.

The question raised

It is asked whether registration under the aforementioned heading 933.9 entitles the holder to provide continuing training courses or whether they must register under a new heading.

The DGT's ruling

Training activities, both occupational and continuing, financed or co-financed exclusively by the National Employment Institute (or the SEPE) or by the European Social Fund, are not considered teaching activities. Therefore, they do not accrue any levy under the Tax on Economic Activities. The classification of activities must be based on their true material nature.

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