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V2727-16 ·15 June 2016 ·consulta-vinculante Medium impact
Tax

Private mathematics tuition may be VAT exempt if specific requirements are met

A professional has enquired whether teaching mathematics for educational centres is subject to or exempt from VAT. The DGT indicates that the activity is subject to the tax, but could be exempt if certain conditions regarding the subject matter and the method of provision are fulfilled.

In 5 key points

Lifecycle

2016-06-15PublishedPublished 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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