Doctrine by topic · DGT Observatory

Occupational Risk Prevention: 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 10 rulings · 2014–2023

Current position

The VAT exemption for training requires that the activity be carried out by authorized public or private entities and consists of the transmission of knowledge within a non-recreational organizational framework. For occupational risk prevention courses to be exempt, the subject matter must be included in some curriculum of the educational system. Regarding IRPF (Personal Income Tax), compensation for personal damages (physical, psychological, or moral) is exempt if the amount is legally or judicially recognized.

The DGT's position remains constant regarding the requirements for training exemptions, always demanding compliance with the subjective and objective requirements of teaching. No changes are observed in the interpretation of the VAT exemption for occupational risk prevention throughout the sequence. The latest ruling introduces a different criterion regarding the exemption of compensation for personal damages in IRPF.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V2603-23 27 Sept 2023

Compensation for non-pecuniary damages arising from civil liability is exempt from Personal Income Tax (IRPF)

SG de Impuestos sobre la Renta de las Personas Físicas

indemnizaciónresponsabilidad civildaños personalesdaño moralrentas exentas LIRPF — Ley 35/2006 del IRPF art. 7.dLGT — Ley 58/2003 General Tributaria art. 89.1

Affects CompanyExpat · Non-residentIndividual

V1487-23 1 Jun 2023

Occupational health and safety training services may be VAT exempt if included in curricula

SG de Impuestos sobre el Consumo

exenciónformación y reciclaje profesionalplanes de estudiorequisito subjetivorequisito objetivo LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.Uno.9º

Affects CompanyExpat · Non-residentIndividual

V1490-22 22 Jun 2022

Occupational health and safety courses are VAT exempt if included in study curricula

SG de Impuestos sobre el Consumo

exenciónsectores diferenciadosderecho a la deducciónprorrataactividad accesoria LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 9.1.c.a')

Affects CompanyExpat · Non-residentIndividual

V3224-17 15 Dec 2017

Occupational health and safety training may be exempt from VAT if specific requirements are met

SG de Impuestos sobre el Consumo

exenciónclases a título particularprevención de riesgos laboralesplanes de estudioimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.10º

Affects CompanyExpat · Non-residentIndividual

V1198-16 23 Mar 2016

Provision of an in-house prevention service does not constitute benefits in kind for employees

SG de Impuestos sobre la Renta de las Personas Físicas

renta en especieprevención de riesgos laboralesservicios de prevenciónpromoción de la saludobligación legal LIRPF — Ley 35/2006 del IRPF art. 42Ley 31/1995

Affects CompanyExpat · Non-residentIndividual

V3099-15 14 Oct 2015

Occupational risk prevention courses may be VAT exempt if entity and subject matter requirements are met

SG de Impuestos sobre el Consumo

exenciónformación y reciclaje profesionalentidades privadas autorizadastransmisión de conocimientosplan de estudios LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.Uno.9º

Affects CompanyExpat · Non-residentIndividual

V3136-14 19 Nov 2014

Occupational health and safety training exempt from VAT subject to entity and content requirements

SG de Impuestos sobre el Consumo

exenciónformación profesionalentidades autorizadasprevención de riesgos laboralesplan de estudios LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 20.uno.9º

Affects CompanyExpat · Non-residentIndividual

V1950-14 17 Jul 2014

Occupational health and safety training may be VAT exempt subject to specific requirements

SG de Impuestos sobre el Consumo

exenciónentidad privada autorizadaformación profesionalprevención de riesgos laboralesplan de estudios LIVA — Ley 37/1992 del IVA art. 20.Uno.9ºRIVA — RD 1624/1992, Reglamento del IVA art. 7

Affects CompanyExpat · Non-residentIndividual

V1579-14 17 Jun 2014

IAE classification for occupational risk prevention services depends on legal form

SG de Tributos Locales

impuesto sobre actividades económicasprevención de riesgos laboralesepígrafe iaepersona jurídicapersona física TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 78.1TRLRHL — RDLeg 2/2004 de Haciendas Locales art. 79.1

Affects CompanyExpat · Non-residentIndividual

V1420-14 27 May 2014

Medical examinations for disease prevention and diagnosis are exempt from VAT

SG de Impuestos sobre el Consumo

asistencia a personas físicasexenciónprevención de riesgos laboralesdiagnósticotratamiento LIVA — Ley 37/1992 del IVA art. 20.Uno.3ºLIVA — Ley 37/1992 del IVA art. 90.Uno

Affects CompanyExpat · Non-residentIndividual

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