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A training company for sports technicians has enquired whether its services are exempt from VAT and if the training plan must be detailed on the invoice. The DGT has ruled that exemption depends on meeting both subjective and objective requirements related to teaching and curricula.
Cuestión planteada Si a los servicios prestados les resulta de aplicación la exención prevista en el artículo 20.uno.9º de la Ley 37/1992 y, en caso afirmativo, si debe especificarse en la factura el plan formativo vinculado a dichos servicios.
La exención del artículo 20.uno.9º de la Ley 37/1992 requiere que la actividad sea realizada por entidades de derecho público o privadas autorizadas, entendiendo estas últimas como centros cuyas actividades sean principalmente enseñanzas incluidas en un plan de estudios reconocido. Objetivamente, la enseñanza debe implicar la transmisión de conocimientos y competencias sin tener un carácter meramente recreativo, y las materias deben estar incluidas en los planes de estudios del sistema educativo. Respecto a la factura, debe indicarse la exención, pero el reglamento no obliga a especificar el programa o plan formativo.
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