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A training company specialising in the Pilates method and postural habits has requested clarification on whether its services are exempt from VAT, arguing they constitute part of physical education. The DGT has ruled that Pilates instruction is classified as a sport and, as it is not provided by an educational institution, it cannot benefit from the exemption.
This ruling clarifies that Pilates instructors cannot claim VAT exemption under the guise of physical education unless they operate through a formal educational centre.
The tax team reviews your specific situation.
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