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V2169-17 ·22 August 2017 ·consulta-vinculante Medium impact
Tax

Mindfulness teaching subject to 21% VAT if education exemption requirements are not met

A professional has enquired whether providing mindfulness courses can be exempt from VAT. The DGT indicates that exemption depends on whether the activity is conducted as a professional or a company, and whether the subject matter is included in official curricula.

In 6 key points

Lifecycle

2017-08-22PublishedPublished 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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