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V2556-18 19 September 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Course management and organisation services share the VAT exemption of the main training

A consultancy asks whether the organisation and management of quality and environmental courses can be VAT exempt. The DGT determines that management is an ancillary service to the training course and will follow its tax treatment.

The question raised

Application of the teaching exemption to this new activity.

The DGT's ruling

The organization and management of courses is considered a single and ancillary provision to the main service, which is the training course. If teaching is carried out as a professional, the exemption under Article 20.One.10º requires it to be performed by a natural person, on subjects within curricula, and without registration in the business activities tariff. If carried out as an entrepreneur, the exemption under Article 20.One.9º requires being an authorized entity and that the teaching is not merely recreational. In both cases, the management and organization shall share the exemption of the principal activity.

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