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An autonomous provider of home-based audiological and language classes asks whether VAT paid on a vehicle for travel can be deducted. The DGT confirms the activity is VAT-exempt under article 20.1.10 of Law 37/1992, as the classes are delivered by a natural person on subjects included in study plans, and the provider falls under section two, epigraph 826 of the IAE. Since no deduction right exists, the VAT paid on the vehicle is neither deductible nor refundable.
Question posed: Whether it is possible to request a refund of the Value Added Tax incurred on the purchase of the vehicle.
The teaching exemption under Article 20.1.10 of Law 37/1992 applies when classes are provided by a natural person on subjects included in the educational system curricula and the activity is listed in the Second Section of the IAE, thereby excluding the obligation to register in the First Section of business activities. Once these requirements are met, the activity is exempt but does not generate a right to deduction pursuant to Article 94.One.1 of Law 37/1992, which only recognizes such right for transactions that are taxable and not exempt or for expressly listed exports. Consequently, the VAT incurred on goods intended exclusively for said exempt activity is neither deductible nor subject to refund.
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