Doctrine by topic · DGT Observatory

Professional Retraining: 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 13 rulings · 2014–2020

Current position

The VAT exemption for professional training and retraining requires compliance with two requirements. The subjective requirement demands that the activity be carried out by entities of public or private law authorized for teaching. The objective requirement demands the transmission of non-recreational knowledge and skills, the subjects of which must be included in a curriculum of the educational system.

The DGT's position has remained constant over time. Consultations reiterate the need to comply with both subjective and objective requirements, maintaining the emphasis on the entity's authorization and the inclusion of contents in official curricula.

Turning points

  1. V3055-17

    Specifies that driving instruction in driving schools is not exempt when obtaining licenses responds to personal needs or improvement services without a qualification.

Analysis based on 11 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13

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