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V0446-15 ·5 February 2015 ·consulta-vinculante Medium impact
Tax

Acupuncture classes only exempt from VAT if subject is in official curricula and other requirements are met

An individual has enquired whether their acupuncture classes are exempt from VAT. The DGT rules that the activity is subject to tax, but may be exempt if specific requirements regarding the subject matter and registration in the IAE are fulfilled.

In 6 key points

Lifecycle

2015-02-05PublishedPublished 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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