Doctrine by topic · DGT Observatory

Educational System: 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

Stable position High confidence 24 rulings · 2014–2026

Current position

The VAT exemption for private tutoring requires that services be provided by natural persons and that the subjects form part of the educational system's curricula. Furthermore, the provider must not be required to register in the business or artistic activity rates of the IAE. Otherwise, services such as leadership courses are taxed at the general rate of 21 percent.

The DGT's position remains stable regarding the requirements for the VAT exemption for private tutoring. The requirement that subjects belong to the curricula and that the provider be a natural person without a business registration obligation has been maintained. Recent rulings simply reiterate and clarify the application of the rule against non-regulated activities such as leadership.

Analysis based on 23 of 24 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1806-19 11 Jul 2019

VAT exemption for training depends on inclusion in official curricula

SG de Impuestos sobre el Consumo
exenciónformación profesionalplanes de estudiosentidades autorizadasprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.Uno.9º
Affects CompanyExpat · Non-residentIndividual
V2869-16 22 Jun 2016

Public grants for language immersion abroad are exempt from Income Tax

SG de Impuestos sobre la Renta de las Personas Físicas
becas públicasestudios regladosexencióninmersión lingüísticasistema educativo LIRPF — Ley 35/2006 del IRPF art. 7.jRIRPF — RD 439/2007, Reglamento del IRPF art. 2.2.1º
Affects CompanyExpat · Non-residentIndividual
V0878-14 31 Mar 2014

Private tutoring in regulated subjects may be exempt from VAT

SG de Impuestos sobre el Consumo
exenciónclases particularesmaterias regladasactividad profesionalimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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