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V1986-14 24 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

TV presenter training courses exempt from VAT if part of a curriculum and non-recreational

A training entity has enquired whether its courses for television presenters are exempt from VAT. The DGT has ruled that exemption depends on the activity being included in an educational curriculum and not being merely recreational in nature.

The question raised

Taxation under Value Added Tax on the training services described.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires compliance with two requirements: a subjective one, that the activity be carried out by public law entities or authorized private entities (centers whose activities consist primarily of teaching included in a recognized curriculum), and an objective one, that the teaching involves the transmission of knowledge and skills without being merely recreational in nature. If training courses for presenters are not included in an educational system curriculum or are recreational, they shall be taxed at the general rate of 21%.

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