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V1668-22 13 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación accesoria

Training course coordination services subject to 21% VAT if provided independently

A training entity inquired whether its coordination, design, and monitoring services for courses are exempt from VAT. The DGT ruled that, as these do not constitute training services in themselves, they are subject to the standard rate if provided as standalone services.

The question raised

Whether the aforementioned training course coordination services are exempt from Value Added Tax.

The DGT's ruling

If course organization or management services are invoiced together with the training to the same recipient, they follow the regime of the principal supply (exempt). However, if these coordination services are provided independently and without relation to the training, they are subject and not exempt to the general rate of 21%.

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