An invoice for a course or a class
A course can be exempt from VAT only in the cases article 20 of the VAT act lists. A private class is not exempt merely because it is a class. The invoice states the treatment that actually applies, and the app uses the one you select.
Exempt only if the case is in the act
Article 20 of the VAT act lists teachings and conditions that are very specific: it is not enough that the student pays to learn. A one-off class, a workshop, or in-house company training can be subject at 21%. Treating the exemption as given, and leaving the tax at zero, leaves modelo 303 and the invoice wrong if the case is not one of those listed. Someone who fits the exemption states it; someone who does not charges the rate of the operation.
- The exemption is the one in article 20, not the one for any course.
- A private class is not exempt on its own.
- The invoice states the treatment that applies.
The treatment on the line
Factura Fácil applies to the line the treatment you select. It does not mark the course exempt because the description says class or training. If you choose subject at 21%, the tax comes from that base.
Common questions
Does a private class go without VAT?
Not automatically. It is exempt only if the case is one of those in article 20. Otherwise the invoice carries the VAT of the operation.
Does the app decide whether the course is exempt?
No. It uses the treatment you select. It does not promise the exemption from the name of the description.
Official sources
Informational text reviewed on 26 September 2026. It is not tax advice and does not replace the Spanish Tax Agency or your accountant. Deadlines, rates, and forms can change.