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V0146-19 ·22 January 2019 ·consulta-vinculante Medium impact
Tax

Exam preparation classes are VAT exempt if provided without registration in the IAE

A professional has enquired whether physical education exam preparation classes are exempt from VAT. The DGT indicates that the exemption applies if the subjects are part of official curricula and does not require registration in the business activity tax (IAE) schedules.

In 5 key points

Lifecycle

2019-01-22PublishedPublished 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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