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V1170-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Private tuition classes may be exempt from VAT and income treated as earnings from work

A secondary school teacher asks whether his private tuition classes are subject to VAT and how they are taxed in personal income tax. The DGT states that tuition classes could be exempt from VAT if specific conditions are met, and that income will be considered earnings from work since the teacher does not organise the activity.

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Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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