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V0660-25 ·10 April 2025 ·consulta-vinculante Medium impact
Tax

Urban sports teaching liable to 21% VAT due to lack of educational or social exemptions

A self-employed individual asks whether urban sports teaching is exempt from VAT. The DGT rules that these activities are subject to the general 21% rate as they do not qualify as educational or socially oriented services.

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2025-04-10PublishedPublished 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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