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V3255-18 ·20 December 2018 ·consulta-vinculante Medium impact
Tax

VAT exemption in education depends on whether it is carried out as a professional or business activity

An individual seeks clarification on VAT and IAE taxation when teaching sports marketing at a university. The DGT explains that VAT exemption varies depending on whether the activity is classified as professional (private tutoring) or business-related (an educational centre).

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2018-12-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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