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V1670-22 13 July 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses are VAT exempt if subjects are included in official curricula

A non-profit association has requested a ruling regarding VAT exemptions for its teaching, publishing, and production activities. The DGT has ruled that teaching services are exempt provided the subjects are part of the official educational system's curricula and the entity meets the requirements of an authorised private entity.

The question raised

Exemption from Value Added Tax on teaching activities.

The DGT's ruling

The exemption for teaching requires a subjective requirement (a private entity authorized with teaching activities as its primary purpose or part of its activity) and an objective requirement (the non-recreational transmission of knowledge included in curricula). Likewise, cultural exhibitions and manifestations are exempt if they are carried out by private cultural entities of a social nature. To be of a social nature, the entity must lack a profit motive, have unpaid officers, and not provide special benefits to its members.

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