Skip to content
V0905-21 ·14 April 2021 ·consulta-vinculante Medium impact
Tax

VAT exemption for music courses depends on inclusion in a formal curriculum

A music training entity inquired whether its instrument and singing courses are exempt from VAT regardless of the students' age. The DGT ruled that the exemption only applies if the subjects taught are part of a curriculum within the Spanish educational system.

In 6 key points

Lifecycle

2021-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact