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V3416-15 6 November 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for educational services depends on meeting subjective and objective requirements

A civil society providing religious training in schools and parishes has requested clarification on whether its services are exempt from VAT. The DGT ruled that the exemption applies only if the entity is authorised and if the activity constitutes genuine, non-recreational education.

The question raised

The consulting entity asks whether the services provided are or are not exempt from the tax.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires a subjective requirement, that the entity be a public or authorized private law entity (whose purpose is primarily the teaching of a recognized curriculum), and an objective requirement, that the activity consists of the transmission of knowledge and skills within an organizational framework, without a merely recreational character. The exemption shall not apply to subjects not included in the curricula of the Spanish educational system.

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