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Study Plans: 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 71 rulings · 2017–2026

Current position

The VAT exemption for education is divided according to the subject. If carried out by a self-employed professional, it must concern subjects within official study plans, be provided on a private basis, and not require registration in the business activity tariff. If carried out by a business organization, it must be an entity authorized for teaching, and the activity must consist of the transmission of knowledge without a merely recreational character.

The DGT's position remains constant throughout the sequence. No changes are observed in the requirements for the exemption of professionals or for authorized entities, maintaining the distinction between Article 20.One.10º and Article 20.One.9º of the VAT Law.

Analysis based on 67 of 71 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V0958-26 29 Apr 2026

Plastic arts workshops exempt from VAT if courses in study plans

SG de Impuestos sobre el Consumo
exenciónclases a título particularplanes de estudioactividad profesionalimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0293-26 12 Feb 2026

Latin, modern and urban dance teaching not exempt from VAT

SG de Impuestos sobre el Consumo
exenciónestablecimiento de carácter socialactividad empresarialrectificación de cuotasplanes de estudio LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual

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