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A professional providing technical engineering services has enquired whether they can provide technical training without changing their IAE heading and how this would affect their VAT. The DGT has ruled that they must register under a teaching heading and, as they will be performing both exempt and non-exempt activities, they must apply the pro rata rule.
Cuestión planteada Desea conocer si el epígrafe 843.1 "Servicios técnicos de ingeniería" le faculta para realizar
El epígrafe 843.1 de servicios técnicos de ingeniería no faculta para la prestación de servicios de formación. Si la enseñanza se imparte fuera de un establecimiento permanente, corresponde el grupo 934 del IAE; si es en centro propio, el grupo 932. En cuanto al IVA, la formación técnica incluida en planes de estudios está sujeta pero exenta. Al realizar actividades con derecho y sin derecho a deducción, el sujeto pasivo debe aplicar la regla de prorrata o el régimen de sectores diferenciados.
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