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An entity providing early stimulation and music activities for children has enquired whether its services are exempt from VAT. The DGT indicates that to apply the exemption, both subjective and objective requirements must be met, concerning the centre's authorisation and the inclusion of the subject within the educational system.
Question posed: Taxation under Value Added Tax.
The exemption under Article 20.One.9º of Law 37/1992 requires that the activities be carried out by entities of public law or authorized private law. The center must have as its primary or secondary activity the teaching of subjects included in some curriculum of the Spanish educational system. Furthermore, the activity must consist of the transmission of knowledge and skills, avoiding a merely recreational character.
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