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V2187-17 22 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private tuition in subjects not included in curricula is not exempt from VAT

A query was raised regarding whether training courses in subjects such as emotional intelligence or conflict management are exempt from VAT. The DGT indicates that the exemption only applies if the subjects are part of the official curricula within the educational system.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

For private lessons provided by natural persons to be exempt from VAT, the subjects must be included in the curricula of any level or grade of the educational system. Furthermore, it must not be necessary to register in the business or artistic activity schedules of the Tax on Economic Activities. The type of client contracting the training is irrelevant for determining the taxation.

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