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A cable television company providing occupational health and safety training has enquired whether this activity is VAT exempt and how deductions should be applied. The DGT has ruled that the courses are exempt provided the subjects are part of official study curricula, and that the company must apply separate deduction regimes for each sector of activity.
Cuestión planteada Cuestiona si los servicios de formación citados están exentos del Impuesto sobre el Valor Añadido, si dicha actividad es accesoria a la principal de gestión y comercialización de servicios de televisión por cable y, por último, el régimen de deducción aplicable a efectos del Impuesto sobre el Valor Añadido.
Los servicios de formación están exentos de IVA si cumplen un requisito subjetivo (entidades autorizadas) y uno objetivo (materias incluidas en planes de estudio del sistema educativo). Dado que los cursos de prevención de riesgos laborales están incluidos en dichos planes, están exentos. Al realizar actividades en sectores diferenciados, la empresa debe aplicar el régimen de deducciones por separado para la actividad de enseñanza (exenta) y la de televisión (sujeta y no exenta).
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