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V0496-22 ·14 March 2022 ·consulta-vinculante Medium impact
Tax

Private tutoring may be VAT exempt if subjects are part of official curricula and do not require IAE registration

A query was raised regarding whether the activity of teaching diverse subjects is subject to or exempt from VAT. The DGT indicates that exemption depends on whether the subjects belong to official curricula and whether it is necessary to register under the business or artistic activity rates of the IAE.

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2022-03-14PublishedPublished 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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