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A legal consultancy and vocational training provider has enquired about the application of the teaching exemption for VAT. The DGT has ruled that the exemption depends on meeting both subjective and objective requirements, regardless of whether the company carries out other business activities.
Question posed: Application of the teaching exemption in Value Added Tax.
The teaching exemption requires a subjective requirement, that the activity be carried out by public law entities or authorized private entities (when their activity is primarily teaching included in a curriculum), and an objective requirement, that the activity consists of the transmission of knowledge and skills within an organizational framework, without a merely recreational character. The fact that the entrepreneur carries out other activities distinct from teaching does not prevent the application of the exemption to the latter. Courses with specific content such as Data Protection (LOPD), IT, or languages are exempt if these conditions are met.
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