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V2437-21 ·22 September 2021 ·consulta-vinculante Medium impact
Tax

Emotional education and study technique classes are VAT exempt only if they cover curriculum subjects

A professional has enquired whether her emotional education, family guidance, and study technique services are exempt from VAT. The DGT indicates that exemption requires the subjects to be part of official curricula and that it is not necessary to register for business activity tariffs.

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2021-09-22PublishedPublished 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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