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V3166-20 22 October 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training courses exempt from VAT if subjects are part of an official curriculum

An aesthetics training company enquired whether its courses were exempt from VAT due to the inclusion of subjects from official curricula. The DGT ruled that the exemption depends on whether the subjects are included in a curriculum within the educational system.

The question raised

Application of the exemption under Article 20.One.9º of the Value Added Tax Act to the aforementioned training services, given that these subjects included in curricula predominate in their course catalog.

The DGT's ruling

The exemption under Article 20.One.9º of the VAT Act requires compliance with two requirements: a subjective one, that the activity be carried out by entities authorized for teaching, and an objective one, that the teaching be the transmission of knowledge and skills without a recreational character. The exemption does not apply to subjects not included in the curricula of the Spanish educational system. The competence to determine whether a subject is included in a curriculum lies with the Ministry of Education and Vocational Training or the Autonomous Community.

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