Skip to content
V2708-20 ·3 September 2020 ·consulta-vinculante Medium impact
Tax

Calligraphy, painting and craft workshops may be VAT exempt if specific requirements are met

A consultant conducting calligraphy, painting, and craft workshops has enquired whether their services are exempt from VAT. The DGT indicates that for private lessons to be exempt, they must be taught by individuals, cover subjects within official curricula, and not require registration in the business or artistic activity schedules of the IAE.

In 5 key points

How it affects those involved

This ruling clarifies the strict conditions under which artistic and craft workshops can qualify for VAT exemption, specifically regarding the status of the instructor and the nature of the curriculum.

Lifecycle

2020-09-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact