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V2327-17 ·14 September 2017 ·consulta-vinculante Medium impact
Tax

Educational extracurricular activities may be VAT exempt if part of a curriculum and non-recreational

An individual has requested clarification regarding the VAT treatment of their extracurricular activity services. The DGT has determined that exemption depends on whether the activities are educational or sporting in nature, and whether they meet specific authorisation and curricular content requirements.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between educational and recreational services, affecting how providers of extracurricular activities must apply VAT based on their curriculum integration and official authorisation.

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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