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V3291-19 ·28 November 2019 ·consulta-vinculante Medium impact
Tax

Dance classes taught by individuals are VAT exempt only if they form part of a formal curriculum

A dance teacher enquired whether her classes for children were VAT exempt. The DGT ruled that the exemption for educational institutions does not apply because she is a natural person; however, the exemption for private tuition may apply if the subject is part of the educational system and is not merely recreational.

In 6 key points

How it affects those involved

This ruling clarifies that individual instructors cannot claim the VAT exemption reserved for educational entities, though they may qualify for private tuition exemptions under specific curriculum-based conditions.

Lifecycle

2019-11-28PublishedPublished 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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