I’m getting some conflicting reports from professionals about the application of IVA on professional courses.
I am a freelance RYA sailing instructor who works for the schools in Mallorca. Almost all of the students are professionals in the marine industry and therefore are taking the courses for professional reasons.
One of my advisors is saying that I don’t have to charge IVA as they are professional courses for professionals.
But another has said that because the courses are UK professional courses and not Spanish that I should charge IVA.
Spanish law says that in order for teachers to be exempt from IVA, you need to teach “materias incluidas en los planes de estudios de cualquiera de los niveles y grados del sistema educativo” (i.e. you need to teach courses that are recognised by the Spanish education system). It sounds like your sailing courses are probably not recognised and you will need to pay IVA, but you can you always call the Hacienda to check. Their telephone number is: 901 33 55 33