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V0739-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

Teaching in private academies is a business activity and ancillary services follow its tax regime

An academy instructor asks whether their teaching services and classroom rentals are subject to income tax (IRPF) withholding and if they are exempt from VAT. The DGT determines that teaching in a private academy constitutes a business activity and that VAT exemption depends on whether the subject is part of a formal curriculum and is not recreational.

In 6 key points

How it affects those involved

This ruling clarifies the tax classification for private educational providers, distinguishing between business and professional activities and defining the criteria for VAT exemptions on ancillary services.

Lifecycle

2015-03-06PublishedPublished 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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