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V3224-17 15 December 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Occupational health and safety training may be exempt from VAT if specific requirements are met

An individual has enquired whether providing occupational health and safety courses is subject to VAT. The DGT indicates that these classes may be exempt if they are taught by individuals on subjects within study plans and do not require registration in the Business Activities Tax (IAE).

The question raised

Taxation under Value Added Tax.

The DGT's ruling

The VAT exemption for private lessons requires that they be provided by natural persons, that the subject matter be included in the curricula of the educational system, and that it is not necessary to register in the business or artistic activity schedules of the IAE. Occupational risk prevention courses are included in certain curricula, and therefore may be exempt services.

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