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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.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios formativos expuestos
La exención del artículo 20.Uno.9º de la Ley 37/1992 requiere cumplir dos condiciones: un requisito subjetivo, donde la entidad sea de derecho público o privada autorizada (considerándose autorizada si su actividad es principalmente enseñanza incluida en un plan de estudios reconocido); y un requisito objetivo, que consiste en la transmisión de conocimientos y competencias con un marco organizativo, siempre que no sea una actividad meramente recreativa. La exención no aplica a materias no incluidas en planes de estudios del sistema educativo.
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