An inquiry has been made as to whether the non-applicability provided for in subsection g) of article 2 of the Consolidated Text of the General Sales Tax and Selective Consumption Tax Law applies to pilot training services provided by Civil Aeronautical Training Centers duly authorized and certified by the General Directorate of Civil Aeronautics of the Ministry of Transport and Communications.<\/p>\n
Non-Applicability of IGV<\/strong><\/p>\n Subsection g) of article 2 of the Consolidated Text of the IGV Law establishes that transactions carried out by public or private educational institutions are not subject to IGV, provided that they are performed for their own purposes. It also states that the specific list of goods and services not subject to tax is established by Supreme Decree.<\/p>\n In this regard, Supreme Decree No. 046-97-EF contains that list, both for domestic transactions and for imports.<\/p>\n Therefore, the non-applicability of IGV only applies if two conditions are met: (i) that the entity concerned is an educational institution, and (ii) that the good or service is expressly included in that decree.<\/p>\n