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V1351-20 12 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Design software training courses may be VAT exempt if specific requirements are met

An architecture firm has requested a ruling on whether providing design software training services for an academy is subject to or exempt from VAT. The DGT has indicated that exemption depends on the subject matter being included in official curricula and the service not being ancillary to the sale of software.

The question raised

Whether the services provided by the applicant relating to the course in question are subject to and exempt from Value Added Tax.

The DGT's ruling

The exemption for professional training and retraining requires that the activity be carried out by authorized entities and that the subject matter be included in the curricula of the Spanish educational system. The services must not be ancillary to the sale or lease of machinery or computer programs. If the course is not ancillary to the delivery of software, it may be exempt if it meets the requirements regarding subject matter and entity.

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