Doctrine by topic · DGT Observatory

Authorized Entities: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 65 rulings · 2014–2026

Current position

The exemption requires meeting both a subjective and an objective requirement. The subjective requirement demands that the activity be carried out by public law entities or authorized private law entities whose primary purpose is teaching included in a recognized curriculum. The objective requirement demands the transmission of knowledge and skills within an organizational framework, without being merely recreational or for the satisfaction of personal needs.

The DGT's position has remained constant since 2014, reiterating the need for both subjective and objective requirements to coexist. No changes have been observed in the interpretation of what constitutes an authorized entity or the nature of the activity. The doctrine has remained stable throughout all the analyzed rulings.

Analysis based on 62 of 65 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V1806-19 11 Jul 2019

VAT exemption for training depends on inclusion in official curricula

SG de Impuestos sobre el Consumo
exenciónformación profesionalplanes de estudiosentidades autorizadasprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.Uno.9º
Affects CompanyExpat · Non-residentIndividual

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