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V2526-23 21 September 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de formación

Vocational training courses may be VAT exempt if subjects are included in official curricula

A dental implant company has requested clarification on whether its implantology and endodontics courses are subject to VAT and which IAE heading applies. The DGT ruled that VAT exemption depends on whether the subjects are included in official educational curricula and detailed the relevant IAE headings based on the location of instruction.

The question raised

Whether the activity related to the teaching of courses is subject to, and if applicable exempt from, Value Added Tax and the heading of the Tax on Economic Activities in which registration is required.

The DGT's ruling

For the VAT exemption in vocational training, two requirements must be met: that the activity is carried out by an authorized entity and that the subjects taught are included in a curriculum of the Spanish educational system. Regarding the IAE, the entity must register in group 932 for courses held at its own premises and in group 934 for courses taught outside a permanent establishment.

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