Skip to content
Back to index
V1701-24 10 July 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cooking courses may be VAT exempt if subjects are included in official curricula

A pastry professional has enquired whether their cooking courses (both in-person and online) are exempt from VAT. The DGT has determined that exemption depends on whether the courses are considered educational services included in official curricula, and whether online courses constitute services provided by electronic means or are merely provided through electronic media.

The question raised

For the purposes of Value Added Tax, the possible exemption of the courses provided is questioned.

The DGT's ruling

In-person courses are exempt if the subjects are included in the curricula of the educational system. For online courses, if they are classified as services provided by electronic means (automated and with minimal human intervention), no exemption applies and they are taxed at 21%. If they are educational services provided through electronic means (with teacher-student communication), they may be exempt if they meet the requirements of being subjects in curricula and not being business activities according to the IAE.

Book your free first meeting