Skip to content
Back to index
V2698-17 23 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de enseñanza

Entrepreneurship training is VAT exempt only if subjects are part of an official curriculum and are not recreational

A query was raised regarding whether training courses in business management, programming, and online marketing are exempt from VAT. The DGT ruled that exemption depends on the subjects being included in a Spanish educational system curriculum and not being merely recreational in nature.

The question raised

Application of the teaching exemption.

The DGT's ruling

To apply the teaching exemption, two requirements must be met: a subjective one, that the activity is carried out by public law entities or authorized private entities, and an objective one, that the teaching consists of the transmission of knowledge and skills without a recreational character. The exemption does not apply if the subjects are not included in a curriculum of the levels or grades of the Spanish educational system. The competence to determine such inclusion corresponds to the Ministry of Education, Culture and Sport or to the Autonomous Community.

Book your free first meeting