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V1524-20 21 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Preparation classes for public examinations and syllabus development may be VAT exempt

A teacher has enquired whether providing preparation classes for public examinations and developing syllabi for an academy are exempt from VAT. The DGT indicates that the exemption for classes depends on the subject matter and the requirement not to be registered in the IAE, while syllabus development is exempt if it constitutes an original work or involves personal contribution.

The question raised

Question posed: Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

The provision of classes is exempt if provided by natural persons, concern subjects of official curricula, and do not require registration in the Business Activities Tariff. The preparation of syllabi is exempt as a professional writer's service if it involves the creation of an original work or a personal contribution distinct from a pre-existing one.

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