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V0460-25 ·25 March 2025 ·consulta-vinculante Low impact
Tax

Services provided by teachers and lecturers may be exempt from VAT under certain requirements

The DGT clarifies that VAT liability depends on whether the professional acts as such and meets the conditions for exemption under private tuition, while IRPF classification depends on whether there is organisation of production means.

In 6 key points

How it affects those involved

Institutions must assess whether lecturers or speakers are acting as professionals and whether their activities meet criteria for VAT exemption or classification as income from work or economic activities.

Lifecycle

2025-03-25PublishedPublished 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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