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V2835-14 20 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sports teaching services included in official curricula are exempt from VAT

A sports training entity inquired whether its instructor and coach courses are exempt from VAT due to being part of the educational system. The DGT has determined that, as they cover subjects within official curricula, these services are exempt.

The question raised

Question raised: Exemption or non-exemption of the referred services under Article 20.One.9º of the Tax Law. Who can certify the inclusion of such courses in a curriculum of the education system.

The DGT's ruling

The exemption requires a subjective requirement, that the activity be carried out by authorized private entities whose teaching is part of a recognized curriculum, and an objective requirement, that the activity be the transmission of knowledge and not merely recreational. Educational services are exempt if they concern subjects included in curricula of the levels or grades of the Spanish education system. In this case, sports teaching regulated by Organic Law 8/2013 and Royal Decree 1363/2007 is considered exempt educational services.

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What is published here, applied to a company or a specific case. The first meeting is free.

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