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V0151-23 ·6 February 2023 ·consulta-vinculante Medium impact
Tax

Capoeira classes are subject to VAT at the general rate of 21 percent

A professional inquires whether the teaching of capoeira as an extracurricular activity is exempt from VAT. The DGT determines that neither the exemption for teaching nor the exemption for sports practice applies, and therefore it must be taxed at the general rate.

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2023-02-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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