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V5365-16 19 December 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Teaching services for subjects included in curricula are VAT exempt under certain requirements

An entity has requested a ruling regarding the taxation of workshops and courses on various subjects for children and adults. The DGT has determined that teaching subjects such as architecture, science, music, or languages is exempt from VAT, provided that the requirements of being an authorised entity and having educational content are met.

The question raised

Cuestión planteada Tributación por el Impuesto sobre el Valor Añadido.

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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