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A consulting entity asks whether its Mindfulness courses for professionals and companies are exempt from VAT. The DGT responds that the exemption depends on the subjects being included in a curriculum of the educational system and that the activity is not merely recreational.
Question posed: Taxation of the aforementioned training courses in Value Added Tax.
The exemption under Article 20.One.9º of Law 37/1992 requires meeting two requirements: a subjective one, that the activity is carried out by public law entities or private entities authorized for teaching, and an objective one, that the teaching is the transmission of knowledge and skills without a recreational character. For the training to be exempt, the subjects must be included in some curriculum of the Spanish educational system. If these requirements are not met, the training will be taxed at the general rate of 21%.
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