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V2754-18 19 October 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for training depends on subjects being included in an official curriculum

A query was raised regarding whether an IT course on clinical information exchange standards is exempt from VAT. The DGT ruled that the exemption only applies if the subjects taught are part of a curriculum within the Spanish education system.

The question raised

Application of the teaching exemption to the described course.

The DGT's ruling

To apply the exemption under Article 20.One.9º of Law 37/1992, two requirements must be met: a subjective one, that the activity is carried out by entities of public law or authorized private law, and an objective one, that the teaching consists of the transmission of knowledge and skills without a recreational character. The exemption is not applicable if the subjects are not included in a curriculum of the levels or grades of the Spanish educational system.

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