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V1705-14 3 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Provision of tablets to students by an educational institution is VAT exempt if directly related to teaching

A school inquired whether the provision of tablets to its students via a payment (derived from a renting agreement) was VAT exempt as school equipment. The DGT ruled that such provision is exempt provided it is carried out by the educational institution and the recipients are its students.

The question raised

Taxation of the operation by the school when transferring tablets to students for a price. Application of the education exemption to said transfer of school materials.

The DGT's ruling

The exemption under Article 20.one.9 of Law 37/1992 applies to the provision of services and deliveries of goods directly related to education, provided they are carried out by authorized entities. In this regard, the transfer of tablets carried out by the school for its students is exempt from VAT, as is the rental of books. However, if the recipients were third parties unrelated to the center, the activity would be subject to the general rate.

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