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V2363-24 ·14 November 2024 ·consulta-vinculante Medium impact
Tax

Tango classes only exempt from VAT if included in a curriculum and not for recreational purposes

A taxpayer inquired whether providing tango classes through a limited company could qualify for the VAT educational exemption. The DGT ruled that the exemption depends on the subject being part of an official curriculum and the activity not being merely recreational.

In 6 key points

How it affects those involved

Businesses providing dance or leisure classes must ensure they meet strict educational criteria to qualify for VAT exemptions, otherwise, VAT must be applied.

Lifecycle

2024-11-14PublishedPublished 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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