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V2376-25 9 December 2025 · SG de Tributos Locales Criterion in force
OTRO · impuesto sobre actividades económicas

No tax liability for IAE on SEPE or EU Social Fund training courses

The DGT clarifies that training funded by SEPE or the EU Social Fund is not considered teaching for IAE purposes and is exempt from tax.

The question raised

It is asked under which heading one must register to provide the aforementioned training courses.

The DGT's ruling

Training activities, both occupational and continuing, which are financed exclusively by the National Employment Institute or by the European Social Fund (or exclusively co-financed by both) are not considered teaching activities. Therefore, they do not accrue IAE tax and there is no obligation to file a registration declaration for said activity.

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