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V3027-19 28 October 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training activities are subject to VAT but may be exempt depending on modality and requirements

A professional has enquired about the VAT liability of their training activities (workshops, courses, private lessons). The DGT determines that training is subject to the tax, but analyses the conditions for applying exemptions to private lessons or services provided by educational centres.

The question raised

Liability for Value Added Tax regarding the described activities and, where applicable, the application of the exemptions provided for in Law 37/1992 for educational services.

The DGT's ruling

Training activities are subject to VAT as they constitute an organization of means to provide services. Private tutoring by natural persons may be exempt if it pertains to subjects within study plans and does not require registration in the business activity tariff. Services provided by educational centers may be exempt if they are authorized entities and the teaching is not merely recreational. Social assistance services are only exempt if provided by a public law entity or a private establishment of a social nature.

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