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V1651-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

Body expression classes may be VAT exempt if specific requirements are met

A teaching professional has enquired whether their courses are exempt from VAT. The DGT has ruled that exemption depends on the classes being taught by natural persons, covering subjects within official curricula, and not requiring registration in the business activity registers.

In 6 key points

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2024-07-08PublishedPublished 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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