Doctrine by topic · DGT Observatory

Education Exemption: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 47 rulings · 2014–2023

Current position

The education exemption requires meeting a subjective requirement, through public law entities or authorized private entities, and an objective requirement, consisting of the transmission of knowledge and skills with an organizational structure. The subjects taught must be included in the curricula of the official education system. If the teaching is provided by a professional without business activity, the exemption is possible if the subjects are included in curricula.

The DGT's position remains constant in requiring both subjective and objective requirements for the exemption. Throughout the rulings, specific scenarios have been clarified, such as teaching via electronic means, training in non-traditional subjects, or the distinction between the activity of a professional versus an academy.

Turning points

  1. V0844-17

    Clarifies that services provided via electronic means are educational when the teacher uses the internet to transmit knowledge.

  2. V3340-23

    Distinguishes the application of the exemption according to the nature of the provider, allowing it for professionals if the subjects are included in curricula, without the need for registration in the IAE for business activities.

Analysis based on 46 of 47 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0661-17 15 Mar 2017

Dance teaching may be VAT exempt if it is not merely recreational

SG de Impuestos sobre el Consumo
exención de enseñanzaentidades autorizadascarácter recreativotransmisión de conocimientosplan de estudios LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 20.uno.9º
Affects CompanyExpat · Non-residentIndividual
V5141-16 28 Nov 2016

Drone pilot training may be VAT exempt if classified as vocational training

SG de Impuestos sobre el Consumo
exención de enseñanzaformación profesionalservicios prestados por vía electrónicatítulos aeronáuticosactividad profesional LIVA — Ley 37/1992 del IVA art. 20.Uno.9ºLIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

VAT advisoryTalk to the team applying this doctrine daily.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact