Exemptions relating to educational activities
The following activities are exempt within this type of activities:
The education of children and young people, the care and custody of children, including the care of children in educational establishments during the school canteen or in classrooms in nursery service outside school hours, school, university and postgraduate education, language teaching and vocational 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 with their own or external means by the same educational or teaching companies that provide the aforementioned services.
Sales known as "distance learning courses" where the transaction consists mainly of a supply of goods (books, booklets, videos, etc.) will be taxable and not exempt .which is accompanied, on an ancillary basis, by the publishing company's obligation to respond to queries from purchasers of the course.
Certain services are not included in this exemption , such as those related to the practice of sport provided by companies other than educational centres (except Parents' Associations), accommodation and meals provided by halls of residence and student residences, those related to class A, B and C land vehicle driving licences and those related to the titles, licences or permits necessary for the driving of ships or sporting or recreational aircrafts.The exemption also does not apply to the supply of goods for consideration.
The school canteen services are exempt when they are provided directly by the schools or educational centres to their pupils. This exemption does not extend to other cases, such as school catering companies.(Consultation of the DGT V0231-16).
According to the case law of the European Court of Justice, the educational services referred to in Article 20.Uno.9 of the Law of VAT are exempt from tax regardless of whether or not they have administrative authorisation, and the Directorate General for Taxation has ruled in this sense in its binding consultation CV0282-06.
Private tuition provided by natural persons on subjects included in the curricula of the education system.
Those classes for which it is necessary to be registered in the rates for business or artistic activities of the Tax on Economic Activities shall not be considered as classes provided on a private basis .
If the taxable person directly and personally carries out the activity, he shall be considered to be a professional.If such an activity is carried out in an organisation (academy, study centre, etc.)shall be considered a business activity.