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V3011-18 23 November 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de enseñanza

Coaching services are only exempt from VAT if the subjects taught are part of an official curriculum

A taxpayer inquired whether their coaching training and individual coaching services are exempt from VAT. The DGT ruled that training is only exempt if the subjects are included in the official curricula of the educational system and the centre is authorised, whereas individual coaching is subject to the standard VAT rate.

The question raised

Application of the teaching exemption to in-person training in "coaching", and to "individual coaching" services.

The DGT's ruling

The training exemption requires a subjective requirement (an entity authorized for teaching) and an objective one (the transmission of knowledge included in the curricula of the educational system). If the subjects of the coaching courses are not in said curricula, they shall be taxed at 21%. Individual coaching services are professional services subject to and not exempt from tax, and therefore are taxed at 21%.

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