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V0801-19 ·15 April 2019 ·consulta-vinculante Medium impact
Tax

VAT exemption for teaching activities depends on subjects being included in official curricula

A professional inquired whether their mindfulness, family constellation, and biodanza courses are exempt from VAT as educational subjects. The DGT ruled that the exemption only applies if the subjects are part of the official curricula within the Spanish education system.

In 6 key points

How it affects those involved

This ruling limits the VAT exemption for non-traditional or private training courses, requiring them to be formally integrated into recognized educational programmes to qualify.

Lifecycle

2019-04-15PublishedPublished 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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