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A commercial company providing educational activities inquires whether its services are exempt from VAT. The DGT responds that the teaching exemption requires the activity to be carried out by authorized entities and that the subject matter must be included in a curriculum of the educational system.
Question posed For the purposes of Value Added Tax, it is questioned whether the activities carried out by the applicant are exempt or not from the Tax.
For teaching to be exempt, it must satisfy a subjective requirement (being carried out by public law entities or authorized private entities) and an objective requirement (the transmission of knowledge and skills that is not merely recreational). The exemption does not apply if the subjects are not included in the curricula of the educational system. In the case of workshops for families or adults, they shall be exempt only if they meet these requirements and the subject matter is in the curriculum; otherwise, they shall be taxed at 21%.
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