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MEDIUM
FISCAL

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

V0660-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0660-25
Published
10 Apr 2025

Summary

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.

In 6 key points

Lifecycle

2025-04-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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