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V0275-24 ·29 February 2024 ·consulta-vinculante Medium impact
Tax

IAE classification and VAT for teaching depend on whether it is carried out professionally or as a business

A taxpayer has enquired whether their registration under IAE heading 933.9 is correct and if their artistic teaching services are exempt from VAT. The DGT clarifies that the nature of the activity (professional or business) determines both the IAE heading and the applicable VAT exemption, as well as the tax treatment under Personal Income Tax (IRPF).

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2024-02-29PublishedPublished 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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