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Curriculum: 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 132 rulings · 2014–2026

Current position

The VAT exemption for teaching services requires that the subjects taught be included in a curriculum of the educational system, as determined by the Ministry of Education or the Autonomous Community. The entity must be an authorized public or private law entity. This criterion applies even if the training is eminently practical or takes place in clinical facilities.

The DGT's position has remained constant over time, always requiring the concurrence of a subjective requirement (authorized entity) and an objective one (subjects integrated into a curriculum). Throughout the rulings, aspects such as the non-recreational nature of teaching and the distinction between educational services and automated electronic services have been clarified.

Turning points

  1. V5411-26

    Clarifies that the exemption is applicable regardless of whether the training is eminently practical or carried out in clinical facilities.

Analysis based on 126 of 132 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V5411-26 29 Jul 2026

Exemption from VAT depends on inclusion in official study plans

SG de Impuestos sobre el Consumo
exenciónrectificación de cuotasderecho a la deducciónplan de estudiosentidad de derecho público LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V5202-26 17 Jul 2026

Courses may be VAT-exempt if part of an official curriculum

SG de Impuestos sobre el Consumo
exenciónservicio prestado por vía electrónicaenseñanza a distanciaplan de estudiosrequisito subjetivo LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 20.Uno.9º
Affects CompanyExpat · Non-residentIndividual
V0681-26 26 Mar 2026

Robotics training services under VAT due to risk assumption

SG de Impuestos sobre el Consumo
contrato de serviciosriesgo operacionalexención por enseñanzasujeción al impuestoconcesión de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0402-26 26 Feb 2026

Online training may be VAT-exempt if classified as educational service

SG de Impuestos sobre el Consumo
servicio prestado por vía electrónicaservicio educativoexención de IVAenseñanza a distanciaintervención humana LIVA — Ley 37/1992 del IVA art. 20.Uno.9ºLIVA — Ley 37/1992 del IVA art. 69.Tres.4º
Affects CompanyExpat · Non-residentIndividual
V0395-26 26 Feb 2026

Dance classes exempt from VAT if part of an official curriculum

SG de Impuestos sobre el Consumo
exenciónactividad empresarialplan de estudiosprestación de serviciosrequisito subjetivo LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual

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