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V4039-15 16 December 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for training requires authorised entities and inclusion in a curriculum

A training provider has enquired whether its specialised course in social services management is exempt from VAT. The DGT clarifies that to apply the exemption, both subjective requirements regarding the entity's authorisation and objective requirements regarding the nature of the teaching must be met.

The question raised

Application of the teaching exemption to the described course.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires compliance with two requirements: a subjective one, where the entity must be authorized or recognized to provide teaching included in a curriculum; and an objective one, whereby the activity consists of the transmission of knowledge and skills within an organizational framework, without a recreational character. The exemption does not apply if the subjects are not included in any curriculum of the Spanish educational system.

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