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V1615-17 22 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses exempt from VAT only if included in an official curriculum

An entity inquired whether its Halal maintenance training courses were VAT exempt. The DGT ruled that exemption depends on the subject being part of the Spanish educational system's curriculum and not being merely recreational.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

The exemption under Article 20.One.9º of the VAT Act requires compliance with two requirements: a subjective requirement, that the activity be carried out by entities of public law or private entities authorized for teaching, and an objective requirement, that the teaching be the transmission of knowledge and skills without a recreational character. Training shall be exempt only if the subjects are included in a curriculum of the Spanish educational system, as determined by the Ministry of Education, Culture and Sport. The fact that the courses are part of the Tripartite Foundation programs does not influence the application of the exemption.

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