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V3217-17 15 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Sports technician training courses may be VAT exempt if part of an official curriculum

A sports training entity inquired whether its courses and the sale of materials (books, uniforms, equipment) are exempt from VAT. The DGT ruled that courses may be exempt if they constitute regulated vocational training, but the sale of goods for consideration is not exempt.

The question raised

Exemption of the aforementioned services under Article 20.One.9º of the Tax Law. Extension of the exemption to the supply of books and teaching materials, and to the supply of sports uniforms and equipment bags.

The DGT's ruling

Teaching services are exempt if provided by authorized entities and consist of the transmission of knowledge for professional, rather than recreational, purposes. The exemption applies to courses included in official curricula. However, the exemption does not extend to the consideration-based supply of goods, such as books, uniforms, or sports equipment, which shall be taxed according to their corresponding rate.

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