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V1537-20 21 May 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for extracurricular activities depends on inclusion in the curriculum

A company providing technology and robotics extracurricular activities has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption applies only if the subjects taught are included in the curricula of the Spanish educational system.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

For teaching to be exempt pursuant to Article 20.One.9º of Law 37/1992, two requirements must be met: a subjective one, that the activity be carried out by entities of public or authorized private law, and an objective one, that the teaching consists of the transmission of knowledge and skills without a merely recreational character. The exemption does not apply to subjects not included in the curricula of the levels or grades of the Spanish educational system.

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