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V3087-19 4 November 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Commercial pilot training could be exempt from VAT under specific conditions

A pilot training entity has requested clarification on whether its services and those of its instructors are exempt from VAT. The DGT has determined that exemption depends on whether the activity constitutes professional vocational training or private tuition, subject to specific requirements.

The question raised

Question posed: Applicability of the exemptions contained in Article 20.One of Law 37/1992, paragraphs 9 and 10, to the training services provided by the applicant within the territory of application of the Tax, as well as to the services provided by the instructors hired by the same.

The DGT's ruling

Los servicios de la entidad están exentos si se consideran formación o reciclaje profesional realizados por entidades autorizadas. Los instructores pueden aplicar la exención de clases particulares si son personas físicas, la materia está en planes de estudio y no requieren alta en el IAE empresarial. La formación de pilotos comerciales está exenta cuando es para obtener títulos destinados al ejercicio profesional, pero no para títulos de recreo o necesidades personales.

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