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V1806-19 11 July 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for training depends on inclusion in official curricula

A corporate training company has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption only applies if the subjects taught are part of a curriculum within the Spanish education system.

The question raised

Exemption from Value Added Tax for the teaching activity subject to consultation.

The DGT's ruling

To apply the exemption under Article 20.One.9º of the VAT Law, 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 without a merely recreational character. The exemption is not applicable to subjects not included in the curricula of the levels or grades of the Spanish educational system. The competence to determine such inclusion lies with the Ministry of Education and Vocational Training or the Autonomous Community.

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