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V0001-19 ·3 January 2019 ·consulta-vinculante Medium impact
Tax

Chess lessons taught by a professional are subject to the standard 21% VAT rate

A professional inquired whether teaching chess could be exempt from VAT as an educational or sporting activity. The DGT has determined that, as chess is classified as a sport, the lessons do not qualify for exemption and must apply the standard rate.

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2019-01-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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