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An entity providing mathematics and English courses for children has enquired whether its services are exempt from VAT. The DGT has ruled that the exemption applies if the activity is carried out as an authorised educational centre and consists of the transmission of knowledge without a recreational character.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los servicios formativos expuestos.
La exención del artículo 20.Uno.9º de la Ley 37/1992 requiere un requisito subjetivo, que la actividad sea realizada por entidades de derecho público o privadas autorizadas, y un requisito objetivo, que la enseñanza transmita conocimientos y competencias sin ser meramente recreativa. Se considera centro educativo a la unidad económica con medios materiales y humanos para prestar servicios de enseñanza de forma continuada. Si el servicio consiste únicamente en la cesión de personal docente y no en un servicio educativo, estará sujeto al tipo general del 21%.
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