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V1053-20 ·24 April 2020 ·consulta-vinculante Medium impact
Tax

Yoga teacher training courses are VAT exempt, but sports practice classes are taxed at 21%

A taxpayer inquired whether their yoga teacher training courses and yoga classes are exempt from VAT. The DGT ruled that professional training for obtaining a qualification is exempt, whereas yoga classes as a form of sports practice must be taxed at the standard rate.

In 5 key points

How it affects those involved

This ruling clarifies the distinction between vocational training for professional qualifications and recreational sports activities, affecting how yoga instructors must apply VAT rates.

Lifecycle

2020-04-24PublishedPublished 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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