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Subjective Requirement: 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 58 rulings · 2014–2026

Current position

The exemption requires a subjective requirement, that the activity be carried out by entities authorized for teaching, and an objective requirement, that the subjects form part of the curricula of the Spanish educational system without a recreational character. In the case of online training, the exemption applies to distance learning with communication between teacher and student, but not to automated services provided by electronic means.

The DGT's position remains constant in requiring the subjective requirement (authorized entity) and the objective requirement (curriculum and non-recreational). The evolution shows an adaptation of the criterion to distinguish between distance learning and services provided by electronic means in the digital sphere.

Turning points

  1. V5202-26

    Introduces the distinction between distance learning with teacher-student communication (exempt) and automated services provided by electronic means (taxable).

Analysis based on 55 of 58 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
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
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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