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V2998-19 28 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

Commercial pilot training courses may be VAT exempt if they constitute professional training or refresher courses

A Finnish company with a branch in Spain has requested a ruling on whether its pilot training courses, along with associated transport and accommodation services, are subject to VAT or qualify for exemption. The DGT has determined that professional training for commercial pilots may be exempt, while transport and accommodation may follow the same status if they are ancillary to the main service.

The question raised

Place of performance of the training services provided by the applicant as well as the possible application of the exemption provided for in Article 20.One.9º of the Value Added Tax Law. Likewise, whether the special regime for travel agencies would apply to the accommodation and transport services.

The DGT's ruling

Training to obtain commercial pilot licenses is exempt from VAT if it is of a professional training or retraining nature for the exercise of professional activities. Accommodation and transport services are not subject to the special regime for travel agencies if they are ancillary to the main training service. In that case, these ancillary services shall share the tax treatment of the main educational service.

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