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A training entity enquired whether its examination and degree management services were ancillary to teaching or independent services. The DGT has determined that, as they are not linked to a prior teaching phase, they constitute independent services subject to the standard 21% VAT rate.
Question raised: Taxation of the aforementioned activities, as well as the VAT taxation of the companies subcontracted by the applicant.
To determine whether an operation constitutes a single transaction or multiple supplies, it must be assessed whether the elements are principal or ancillary. A supply is ancillary when it is not an end in itself, but rather the means to enjoy the principal service. In this case, the examination and certification services are not ancillary to the training, but are independent services taxed according to their own nature. Therefore, these services are subject to the general VAT rate of 21%.
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