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A non-profit association has requested a ruling regarding the VAT liability of childhood education fees and the services provided by its teacher. The DGT indicates that education is exempt provided the subjects are part of the official curriculum, and further analyses whether the teacher should be taxed for independent services or if the relationship is one of employment.
Cuestión planteada Sujeción al Impuesto sobre el Valor Añadido de las cuotas mensuales que cobra por la prestación de los servicios de formación infantil, así como de la retribución mensual satisfecha por la asociación a la profesora.
La formación infantil está exenta de IVA si las materias impartidas se encuentran incluidas en algún plan de estudios del sistema educativo. Respecto a la profesora, si su relación con la asociación es laboral, sus servicios no están sujetos al impuesto; si actúa como profesional independiente, estarán sujetos. En caso de ser profesional independiente, podría aplicar la exención de clases particulares si las materias están en los planes de estudio y no requiere alta en la tarifa de actividades empresariales.
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