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V1939-25 15 October 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Cooking courses may be exempt from VAT if part of education curriculum

A cooking workshop consultant asks whether her activities are VAT-exempt. The DGT responds that exemption depends on the courses being part of Spain's educational curriculum.

The question raised

Question posed: Whether the activities carried out by the applicant are exempt from Value Added Tax.

The DGT's ruling

The exemption under Article 20.one.9º of Law 37/1992 requires compliance with a subjective requirement (authorized entity) and an objective requirement (transmission of knowledge without a merely recreational character). Cooking courses are subjects included in curricula; therefore, they shall be exempt provided that the subjects taught are included in some curriculum of the educational system according to the Ministry of Education or the Autonomous Community.

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What is published here, applied to a company or a specific case. The first meeting is free.

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