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V2527-20 ·23 July 2020 ·consulta-vinculante Medium impact
Tax

Ceramics classes are VAT exempt only if included in official curricula and do not require IAE registration

An individual has enquired whether ceramics classes taught in a third-party workshop are exempt from VAT. The DGT states that exemption requires the subject to be part of official curricula and that registration in the IAE business or artistic activity categories is not required.

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Lifecycle

2020-07-23PublishedPublished 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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