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A robotics and programming academy asks whether its services and included materials are VAT-exempt. The DGT responds that training is exempt if the subject is part of the educational curriculum, and the use of teaching materials is accessory to the educational service.
Question posed: Whether the described training is subject to and exempt under Article 20.one.9º of Law 37/1992, as well as the treatment of material included in the monthly fee and, where applicable, whether the delivery of material would be covered by the exemption for Value Added Tax purposes.
Training services are exempt if they meet the subjective requirement of being an authorized entity and the objective of teaching subjects included in the educational system curricula. The provision of teaching material for use during classes is considered an ancillary supply that follows the treatment of teaching. However, the supply of educational material for consideration (sale) is not exempt and must be taxed at the general rate, unless it is a book or a complementary element with a reduced rate.
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