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V2323-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Chess lessons taught by a professional are subject to the standard 21% VAT rate

A professional inquired whether their chess lessons were exempt from VAT as part of a curriculum. The DGT ruled that, as chess is considered a sport, the lessons do not qualify for education or sports practice exemptions, and the standard rate must be applied.

In 5 key points

How it affects those involved

Professionals teaching chess must apply the standard VAT rate of 21%, as these activities do not meet the specific criteria for educational or sporting exemptions.

Lifecycle

2017-09-14PublishedPublished 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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