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A consulting entity inquired whether its training courses in human resources, coaching, and leadership are exempt from VAT. The DGT ruled that the exemption only applies if the activity is included in an educational system curriculum and is not merely recreational in nature.
Question raised: Taxation under Value Added Tax regarding the described activity.
For vocational training to be exempt from VAT, two requirements must be met: a subjective one, that the entity be a public or private law entity that is authorized (understanding that it is authorized if its main activity is teaching included in a recognized curriculum), and an objective one, that the activity consists of the transmission of knowledge and skills within an organizational framework, without being merely recreational. If the courses are not included in a curriculum of the educational system, they will be taxed at the general rate of 21%.
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