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V2156-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Body massage courses are not VAT exempt unless part of an official curriculum

A company providing body massage courses has enquired whether it can apply the VAT exemption for educational services. The DGT has ruled that for teaching to be exempt, it must be provided by authorised entities and cover subjects included in the official Spanish educational curricula.

The question raised

Application of the exemption relating to teaching contained in Article 20.One.9 of Law 37/1992.

The DGT's ruling

The exemption under Article 20.One.9 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, and an objective one, that the teaching consists of the transmission of knowledge and skills without a merely recreational character. The exemption does not apply to subjects that are not included in the curricula of the levels or grades of the Spanish educational system.

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