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V3252-19 ·27 November 2019 ·consulta-vinculante Medium impact
Tax

Private tutoring for educational subjects is VAT exempt if no registration with the IAE is required

A professional has enquired whether providing classes in subjects such as statistics or accounting is subject to VAT. The DGT indicates that these classes are exempt if they are provided by individuals, relate to curriculum subjects, and do not require registration with the business activity tax (IAE) rates.

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Lifecycle

2019-11-27PublishedPublished 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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