Skip to main content
Practical manual for VAT 2021.

Exemptions relating to educational activities

The following are exempt from this type of activity:

  • Education for children and young people, the safeguarding and custody of children, including care for children in the teaching centres in interlative time during school dining or in classrooms serving childcare outside school hours, school, university and post-school teaching graduates, language teaching and professional training and retraining, carried out by public law entities or private entities authorised to carry out these activities.

    The exemption shall extend to the provision of services and supplies of goods directly related to the services listed in the previous paragraph, carried out using own or external means by the same teaching or educational companies that provide the aforementioned services.

    Sales called "distance learning courses" in which the operation is integrated will be subject to and not exempt , mainly due to the delivery of goods (books, fashion, videos, etc.) to which it accompanies, on a accessory, the obligation assumed by the publishing company to attend to the consultations of the participants in the course.

    Certain services are not included in this exemption, such as those relating to the practice of sport provided by companies other than the teaching centres (except for Associations of Mothers and Parents of Students), accommodation and food provided by senior or minor schools and student residences, those relating to driving permits for land vehicles of classes A, B and C and those relating to the securities, licenses or permits required for the driving of sports or recreational vessels or aircraft. The exemption does not include the supply of goods made for consideration.

    School canteen services are exempt when they are provided directly by the educational or educational centres to their students, and do not extend this exemption to other cases, such as school catering companies. (Consult the DGT V0231-16).

    In accordance with the case law of the Court of Justice of the European Communities, the educational services referred to in Article 20.Uno.9 are exempt from the tax with whether they have administrative authorisation or not, and in this regard, the Directorate General of Taxes has delivered its binding consultation of 16-2-06.

  • Private classes provided by individuals on subjects included in the educational system's curricula.

    Classes provided in a particular way will not be considered for those for which it is necessary to register in the rates of business or artistic activities of the Tax on Economic Activities.

    If the taxpayer carries out the activity directly and personally, it will be considered as a professional. If such activity is carried out in an organisation (academia, research centre, etc.), it will be considered a business activity.