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V3118-21 14 December 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Giving talks may be exempt from VAT if the subject matter is part of official curricula

A taxpayer asks how to meet VAT obligations when delivering a six-hour talk without being registered. The DGT indicates that if the activity is professional, registration is required, but the transaction will be exempt if the subject matter belongs to the educational system.

The question raised

Question posed: Method of complying with tax obligations for the purposes of Value Added Tax.

The DGT's ruling

If the person intends to intervene in the market through the organization of means of production, they are considered an entrepreneur or professional even if the activity is occasional. The lecture shall be exempt from VAT if the subject matter is included in the curricula of the educational system and does not require registration in the IAE. In the event of an exemption, the consultant must register in the Census of Entrepreneurs, but is not obliged to submit periodic tax returns or the annual summary return.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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