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A master franchisor has requested a ruling on whether the training services provided to its franchisees and teachers are exempt from VAT. The DGT has determined that commercial and management training is ancillary to the franchise and must be taxed, whereas teacher training on curriculum subjects may be exempt.
Question posed: Whether the exemption provided in Article 20.One.9º of the Value Added Tax Act applies to any of the training services invoiced to the franchisee.
Training in commercial, administrative, management, marketing, and management programs is ancillary to the main provision of the franchise concession, and is therefore subject to VAT. Conversely, courses for teachers on teaching methodology or language didactics shall be exempt if they cover subjects included in the curricula. For the exemption to apply, it is required that the activity be carried out by authorized entities and that the teaching involves the transmission of knowledge and skills without a merely recreational character.
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