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V1353-25 ·17 July 2025 ·consulta-vinculante Medium impact
Tax

Chess classes by self-employed persons subject to 21% VAT

A self-employed individual asks whether their chess classes in schools are exempt from VAT. The DGT responds that the educational exemption does not apply as chess is classified as a sport, and the sporting exemption does not apply because the provider is not a social entity.

In 6 key points

Lifecycle

2025-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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