Skip to content
Back to index
V1592-18 8 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses are VAT exempt only if subjects are included in official curricula

An association has enquired whether its technical training courses for the swimming pool sector are exempt from VAT. The DGT has ruled that exemption depends on whether the subjects taught are part of the official curricula within the Spanish education system.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

For professional training and retraining to be exempt from VAT, two requirements must be met: a subjective one, that the activity is carried out by authorized public or private law entities, 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 if the subjects are not included in the curricula of the levels or degrees of the Spanish educational system. If these requirements are not met, the training shall be taxed at the general rate of 21 percent.

Book your free first meeting