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V2944-19 23 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Vocational training in pyrotechnics may be VAT exempt if authorised entity and curriculum requirements are met

A company sought clarification on whether its training courses in pyrotechnics and explosives were exempt from VAT. The DGT indicates that vocational training exemptions require the entity to be authorised and the subject matter to be included in an official curriculum.

The question raised

Exemption from Value Added Tax for the teaching activity subject to consultation.

The DGT's ruling

The exemption under Article 20.One.9º of the VAT Law requires compliance with two requirements: a subjective one, that the activity be carried out by private entities authorized to perform such activities (centers whose activities consist primarily of teaching included in a recognized curriculum); and an objective one, that the teaching involves the transmission of knowledge and skills without a merely recreational character, concerning subjects included in the curricula of the educational system. The competence to determine whether the subjects are included in a curriculum lies with the Ministry of Education or the Autonomous Community.

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