VAT on training activities
Posted: Mon Dec 23, 2024 9:32 am
A reader asks us the following question, in reference to VAT on training activities.
I am giving awareness talks (regarding waste management) in different schools, to children aged 9 to 11, at midday (from 12 to 3pm). What type of VAT should I apply to invoices ? Or, is it exempt?
We recall again the rule that determines whether or not VAT is applied to education invoices. The Tax Law establishes that “ training activities for the education of children and youth, the phone number for uk care and custody of children, school, university and postgraduate education, language teaching and professional training and retraining will be exempt from VAT ”. For the training activity to be exempt, it must teach a subject included in one of the study plans of any level and grade of the Spanish educational system.
It will be the responsibility of the Ministry of Education or the autonomous bodies to determine whether or not a subject is included in any curriculum of the educational system for the purposes of applying the exemption.
Talks about recycling do not seem to fit the definition given. It would be necessary to check whether the subject is included in a curriculum, but it is most likely not. This would mean that the activity would be subject to the general VAT rate, 21% . In addition, it would be advisable for the person teaching the subject to be registered under a section corresponding to non-regulated education.
I am giving awareness talks (regarding waste management) in different schools, to children aged 9 to 11, at midday (from 12 to 3pm). What type of VAT should I apply to invoices ? Or, is it exempt?
We recall again the rule that determines whether or not VAT is applied to education invoices. The Tax Law establishes that “ training activities for the education of children and youth, the phone number for uk care and custody of children, school, university and postgraduate education, language teaching and professional training and retraining will be exempt from VAT ”. For the training activity to be exempt, it must teach a subject included in one of the study plans of any level and grade of the Spanish educational system.
It will be the responsibility of the Ministry of Education or the autonomous bodies to determine whether or not a subject is included in any curriculum of the educational system for the purposes of applying the exemption.
Talks about recycling do not seem to fit the definition given. It would be necessary to check whether the subject is included in a curriculum, but it is most likely not. This would mean that the activity would be subject to the general VAT rate, 21% . In addition, it would be advisable for the person teaching the subject to be registered under a section corresponding to non-regulated education.