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An entity marketing products and services has enquired whether its graphic design courses are exempt from VAT. The DGT has ruled that the exemption applies if the activity is part of an official curriculum and is not merely recreational in nature.
Question posed: Value Added Tax taxation of the described activity.
The exemption for education requires a subjective requirement, that the entity be an authorized private entity whose activities are primarily teaching included in a recognized curriculum, and an objective requirement, that the activity transmits knowledge and skills through an organizational framework without being merely recreational. Graphic design courses are exempt if they meet both requirements and are included in the curricula of the Spanish educational system.
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