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A public limited company managing a school has enquired whether it can deduct VAT on its purchases and contracted services. The DGT has ruled that, as it carries out teaching activities exempt from VAT, it is not entitled to deduct the VAT incurred.
Cuestión planteada Deducibilidad de los servicios contratados y adquisiciones de bienes para ejercer la actividad de enseñanza, por parte de la sociedad anónima.
Las actividades de enseñanza y formación están exentas de IVA según el artículo 20.1.9º de la Ley 37/1992. Al realizar operaciones exentas, la entidad no puede deducir las cuotas soportadas por la adquisición de bienes y servicios, ya que estos no se utilizan en operaciones sujetas y no exentas.
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