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V2807-17 30 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for educational, social, or cultural services depends on meeting subjective and objective requirements

A local council has requested clarification on what documentation can be required from companies and associations invoicing VAT-exempt services. The DGT explains the requirements for exemptions in education, social assistance, and culture, noting that the burden of proof lies with the party asserting the right.

The question raised

What documentation may be requested from companies and associations to certify said exemption.

The DGT's ruling

For the educational exemption (art. 20.One.9º), it is required that the activity involves the transmission of knowledge and is not merely recreational, and that the entity is a public or authorized private law entity. For social assistance or cultural services (art. 20.One.8º and 14º), they must be provided by public law entities or private establishments of a social nature. The exemption is directly applicable if the legal requirements are met, and the assessment of evidence is governed by the principle of free and joint assessment.

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