Teaching, translating and guiding as a freelancer: VAT, licences and limits

Key rules

• Teaching VAT: Private classes in school or university subjects, given on your own account, are exempt; leisure and non-regulated courses are charged at 21%.
• Exempt income: If your teaching income is exempt, you cannot deduct VAT on the costs linked to it.
• Sworn translation: Only a Traductor-Intérprete Jurado appointed by the foreign affairs ministry can sign sworn translations.
• Guide licences: Each region sets its own guide rules, so check with the regional tourism department where you will work.

Teaching: VAT depends on what you teach

Only some teaching is VAT-exempt. If you give private classes in school or university subjects, on your own account and directly to students, and you are not employed by a school or academy, your income is exempt. You do not charge VAT on it.

Teaching outside the regulated curriculum is taxable at 21%. That includes leisure courses, driving lessons, language classes outside regulated studies, and courses at academies without official authorisation. Training you sell to companies, without official authorisation, is generally taxable too.

Exempt income has a cost. You cannot deduct the VAT on your own expenses that relate to that income. If you mix exempt and taxable teaching, keep the two separate in your records.

Whether a particular course counts as regulated education is judged case by case. If yours is a borderline case, ask the tax agency (Agencia Tributaria) before you issue your first invoice.

Translating: only sworn translators can sign official translations

Anyone can translate as a freelancer. Only a Traductor-Intérprete Jurado can sign sworn translations, the kind courts and offices ask for. The title comes from the foreign affairs ministry's language interpretation office, and it is language-specific.

There are two routes:

• Degree route. Hold an official Spanish university degree in Translation and Interpreting, or an accepted foreign equivalent. You can then apply for the title for the language you studied.
• Exam route. If your degree is in another subject, any university graduate can sit the ministry's exam, which has a written part.

You must have Spanish, EU or EEA nationality, or the legal right to work in Spain. After approval you pay a fee, set in euros and updated from time to time, and the title is issued. Exam dates, fees and accepted degrees are published by the ministry, so check them there before you plan.

Guiding: the rules change by region

Tourist guiding is regulated by each autonomous community, so what you need depends on where you work. The regions fall into three groups:

• Some require a regional accreditation (habilitación), usually through an exam or a recognised qualification.
• Others only require a declaración responsable filed with the regional tourism department.
• Some ask for nothing special.

A guide qualified in one region can often work in another, and EU-qualified guides can ask for their qualifications to be recognised. Don't assume it, though. Ask the tourism department (consejería de turismo) of each region where you plan to work. Cities can also control access to museums and monuments, so check with the site or the town hall before you book a tour.

Before you start

The documents list and the questions below cover what to gather for each path.

Documents you need

• University degree in Translation and Interpreting, or an accepted foreign equivalent, if you want the sworn translator title for the language you studied. Other graduates take the ministry's written exam instead.

• Proof of Spanish, EU or EEA nationality, or of your legal right to work in Spain, for the sworn translator application.

• Sworn translator title (Traductor-Intérprete Jurado), issued by the foreign affairs ministry's language interpretation office after approval and payment of the fee. You need it to sign sworn translations.

• Regional guide accreditation (habilitación), obtained by exam or recognised qualification, only in regions that require it. Ask the regional tourism department.

• Declaración responsable, a sworn statement filed with the regional tourism department, in regions that ask for it instead of an accreditation.

Check current fees, exam dates and regional rules with the foreign affairs ministry and the regional tourism department.

Frequently asked questions

Do I charge VAT on a language course for adults?

Yes, a language course outside regulated studies is taxable at 21% VAT. Leisure courses, driving lessons and courses at unauthorised academies are taxable too. If you are unsure whether your course counts as regulated education, ask the tax agency before invoicing.

Can I deduct VAT on my costs if my teaching is exempt?

No, you cannot deduct input VAT on costs linked to income that is exempt from VAT. Exempt teachers do not charge VAT on that income. If you also give taxable courses, you charge VAT on those.

Can a foreign translation degree qualify me as a sworn translator?

Yes, an accepted foreign equivalent of the Spanish Translation and Interpreting degree can let you apply for the title in the language you studied. Other graduates can pass the foreign affairs ministry's written exam instead.

Can I guide in another region if I am qualified in one?

Often yes, a guide qualified in one region can frequently work in others, because of EU law and the Market Unity Law. Some regions only ask for a sworn statement filed with their tourism department.