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V1752-18 18 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Vocational training courses are VAT exempt only if subjects are included in a curriculum

The consulting entity asks whether its professional retraining courses on medical biomagnetism are exempt from VAT. The DGT rules that exemption depends on whether the subjects taught are included in a curriculum within the Spanish education system.

The question raised

Exemption of the aforementioned services under Article 20.One.9 of the Tax Act.

The DGT's ruling

To apply the exemption under Article 20.One.9 of the VAT Act, two requirements must be met: a subjective one, that the activity is carried out by entities of public or authorized private law, and an objective one, that the teaching consists of the transmission of knowledge and skills and is not merely recreational in nature. The exemption does not apply to subjects not included in the curricula of the Spanish educational system, the determination of which is the competence of the Ministry of Education or the Autonomous Community.

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