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V1496-25 12 August 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · sujeción al impuesto

Professional training activities subject to 21% VAT unless meeting particular classes exemptions

A social worker asks which VAT rate applies to their social inclusion and equality training activities. The DGT states that as a professional, these services are subject to VAT and can only be exempt if they meet the conditions for private classes on study plans.

The question raised

Question raised: The Value Added Tax rate applicable to the occasional training activity carried out by the applicant.

The DGT's ruling

The provision of services by a professional is subject to VAT. For private lessons to be exempt, they must be provided by natural persons, relate to subjects within official curricula, and not require registration in the business or artistic activity schedules of the IAE. If these requirements are not met, the general tax rate of 21 percent applies.

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