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V5362-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Dependency training may be VAT exempt depending on curriculum inclusion or social nature

An individual training university students in dependency and psychology issues has queried whether their services are subject to or exempt from VAT. The DGT indicates that the teaching exemption depends on whether the subject is part of a formal curriculum and is not merely recreational, or if it constitutes social assistance provided by public or private entities with a social purpose.

The question raised

Question raised: Subjectivity and exemption from Value Added Tax.

The DGT's ruling

Training courses in dependency will be exempt if the subject matter is included in any curriculum of the Spanish educational system and they are not merely recreational in nature. Alternatively, they could be exempt as social assistance services if provided by entities under Public Law or private entities of a social nature. The exemption cannot be determined without knowing whether the activity is official teaching or if the center is of a social nature.

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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