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A company has enquired whether its training courses for mountain and climbing sports technicians are exempt from VAT. The DGT has determined that the exemption applies provided that both subjective and objective educational requirements are met.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de los cursos indicados, teniendo en cuenta que es una actividad bastante residual de la empresa consultante.
La exención de enseñanza requiere un requisito subjetivo, donde el centro sea una entidad autorizada cuyas actividades sean principalmente enseñanzas incluidas en un plan de estudios. También exige un requisito objetivo, consistente en la transmisión de conocimientos y competencias con un marco organizativo, siempre que no sea una actividad meramente recreativa. El hecho de que la empresa realice otras actividades no impide la aplicación de la exención a la actividad de enseñanza.
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