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V1136-24 ·23 May 2024 ·consulta-vinculante Medium impact
Tax

Live online horse riding classes subject to standard VAT rate in Spain

A professional provides live horse riding lessons via electronic means to clients abroad. The DGT has ruled that these do not constitute services provided by electronic means and therefore do not qualify for exemptions related to sporting activities.

In 6 key points

Lifecycle

2024-05-23PublishedPublished 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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