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V1969-14 21 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Professional training and upskilling courses may be VAT exempt if they meet subjective and objective teaching requirements

An entity inquired whether its training and upskilling courses for teachers on children's aquatic education were exempt from VAT. The DGT ruled that the exemption applies if subjective requirements regarding authorisation are met and objective requirements regarding the transmission of knowledge without a recreational character are satisfied.

The question raised

Value Added Tax treatment of the training services described

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires compliance with two conditions: a subjective requirement, where the entity is a public or private law entity that is authorized (being considered authorized if its activity is primarily teaching included in a recognized curriculum); and an objective requirement, which consists of the transmission of knowledge and skills within an organizational framework, provided it is not a merely recreational activity. The exemption does not apply to subjects not included in the curricula of the educational system.

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