Exemptions relating to educational activities
The following are exempt within this type of activities:
The education of childhood and youth, the care and custody of children, including care for children in educational centers during inter-school time during the school cafeteria or in classrooms in daycare service outside of school hours, school and university education and postgraduates, language teaching and professional training and recycling, carried out by public law entities or private entities authorized to carry out these activities.
The exemption will extend to the provision of services and deliveries of goods directly related to the services listed in the previous paragraph, carried out with their own or third-party means by the same teaching or educational companies that provide the aforementioned services.
called “distance teaching courses” in which the operation is mainly integrated by a delivery will be subject to and not exempt ##1## of goods (books, fascicles, videos, etc.) which is accompanied, on an accessory basis, by the obligation assumed by the publishing company to answer the queries of the purchasers of the course.
Certain services are not included in this exemption , such as those related to the practice of sports provided by companies other than educational centers (except Associations of Mothers and Fathers of Students), accommodation and food provided by major or junior colleges and student residences, those related to driving licenses for land vehicles of classes A, B and C and those referring to the titles, licenses or permits necessary for the driving of ships or sports or recreational aircraft. playtime. Deliveries of goods made for consideration are also not included in the exemption.
school cafeteria services are exempt when they are provided directly by teaching or educational centers to their students, this exemption not being extended to other cases, such as school catering companies. (Consultation of DGT V0231-16).
In accordance with the jurisprudence of the Court of Justice of the European Communities, the educational services referred to in article 20.One.9 are exempt from the tax regardless of whether or not they have administrative authorization, and in this sense the Directorate has ruled General of Taxes in its binding consultation of 2-16-06.
Private classes provided by individuals on subjects included in the educational system's curricula.
Those classes for which it is necessary to register for the rates of business or artistic activities of the Tax on Economic Activities will not be considered as classes provided on a private basis .
If the taxable person directly and personally carries out the activity, it will be considered professional. If such activity is carried out in an organization (academy, study center, etc.) it will be considered a business activity.