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An entity providing business management and food handler training courses has enquired whether its services are exempt from VAT. The DGT has ruled that exemption depends on whether the activities are included in the curricula of the educational system and do not have a merely recreational character.
Question raised: Taxation under Value Added Tax on the training services presented.
The exemption for teaching services requires meeting a subjective requirement, namely that the entity be a public or private law entity authorized according to the nature of its activities, and an objective requirement, namely that the activity consists of the transmission of knowledge and skills within an organizational framework, without a recreational character. Courses shall be exempt if they are included in any curriculum of the educational system according to the Ministry of Education or the Autonomous Community. Otherwise, they shall be taxed at the general rate of 21%.
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