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V2841-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

Chess lessons taught by individuals are subject to 21% VAT

A professional inquired whether chess lessons taught in schools are exempt from VAT. The DGT ruled that they are not, as chess is classified as a sport.

In 5 key points

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2021-11-16PublishedPublished 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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