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A consultant asks whether mechanics, bodywork, and painting courses provided to individuals and companies are subject to VAT. The DGT explains that exemption depends on the entity being authorised and the subject matter being part of an educational system's curriculum.
Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido de los cursos indicados.
La exención del artículo 20.Uno.9º de la Ley 37/1992 requiere un requisito subjetivo, que la entidad sea de derecho público o privada autorizada (cuyo objeto sea principalmente la enseñanza reconocida en planes de estudios), y un requisito objetivo, que la actividad sea la transmisión de conocimientos y competencias con un marco organizativo y no sea meramente recreativa. La exención no aplica si las materias no están incluidas en planes de estudios del sistema educativo español. De no cumplirse, tributarán al 21%.
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