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V2606-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Chess classes provided by a self-employed individual are subject to VAT as they are not considered private lessons or exempt sporting services

DGTC rules that chess, being a sport, does not qualify as exempt education or social entity services, so VAT at standard rate applies.

In 6 key points

How it affects those involved

Self-employed individuals offering chess classes in schools must pay VAT at the standard rate.

Lifecycle

2025-12-23PublishedPublished 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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