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V2947-14 3 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Food safety training courses exempt from VAT if they meet educational requirements

An entity requested clarification on whether its training courses in hygiene, food safety, and quality standards were subject to or exempt from VAT. The DGT has determined that because these subjects are included in the Spanish educational system's curricula, the services are exempt.

The question raised

It is desired to know whether the teaching activity carried out is subject to and exempt from the tax.

The DGT's ruling

The exemption for professional training and retraining requires a subjective requirement (authorized public or private entities) and an objective one (transmission of knowledge and skills without a recreational character). An authorized entity is considered to be one whose activities are primarily teaching included in a recognized curriculum. The exemption does not apply if the subjects are not included in the curricula of the Spanish educational system.

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