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V0267-26 ·9 February 2026 ·consulta-vinculante Medium impact
Tax

Education services may be VAT-exempt depending on whether provided as a professional or as a company

The DGT confirms that teaching of respiratory anatomy and physiology is VAT-exempt if carried out as a professional activity, and that sports coaching is subject to the general VAT rate.

In 6 key points

Lifecycle

2026-02-09PublishedPublished 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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