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V1650-24 8 July 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Leadership courses may be VAT exempt if subject matter and IAE registration requirements are met

A teaching professional has enquired whether their courses are exempt from VAT. The DGT has ruled that exemption depends on classes being taught by individuals, covering subjects within official curricula, and not requiring registration in the business activity tariff.

The question raised

Question raised For the purposes of Value Added Tax, it is questioned whether the courses are exempt from Tax.

The DGT's ruling

For classes to be exempt, they must be provided by natural persons and cover subjects included in the curricula of the educational system. Furthermore, it must not be necessary to register for the business or artistic activities rate of the Tax on Economic Activities. If these requirements are met, leadership courses are exempt; otherwise, they are taxed at 21%.

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