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V4169-16 30 September 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training services in subjects included in Spanish curricula are exempt from VAT

A consulting entity inquired whether its CFA training services (statistics, econometrics, finance, etc.) are subject to VAT. The DGT ruled that, as these subjects are included in the curricula of the Spanish educational system, these services are exempt.

The question raised

Question posed: Taxation in Value Added Tax on the operations carried out.

The DGT's ruling

The exemption under Article 20.One.9º of Law 37/1992 requires a subjective requirement (entities authorized for teaching) and an objective requirement (transmission of non-recreational knowledge). For the exemption to be applicable, the subjects must be included in the curricula of the Spanish educational system. Since subjects such as statistics, econometrics, or financial mathematics are included in said curricula, the training services described are taxable and exempt from VAT.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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