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V1845-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Yoga as a sporting practice subject to 21% VAT

A professional enquires whether sporting yoga sessions and training for other professionals are exempt from VAT. The DGT states that yoga as a sporting practice is not exempt and must be taxed at the general rate.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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