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V3241-18 ·19 December 2018 ·consulta-vinculante Medium impact
Tax

Sports classes subject to 21% VAT and ineligible for exemption

An association queried whether educational classes can be exempt from VAT while sports classes must charge it. The DGT ruled that while educational classes may be exempt under certain requirements, sports classes are subject to the standard rate.

In 6 key points

How it affects those involved

This ruling clarifies the tax treatment for sports instructors and associations, confirming that sports training does not qualify for the VAT exemptions typically reserved for educational services.

Lifecycle

2018-12-19PublishedPublished 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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