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V3358-20 ·13 November 2020 ·consulta-vinculante Medium impact
Tax

Bullfighting school classes subject to 21% VAT if subjects are not part of the formal education system

An association sought clarification on whether its bullfighting school classes were VAT-exempt and whether activities for members could benefit from non-profit exemptions. The DGT ruled that the teaching exemption only applies if the subjects are part of official curricula and that services charged separately from membership fees are not exempt.

In 6 key points

How it affects those involved

This ruling clarifies the strict requirements for VAT exemptions in educational services, specifically highlighting that non-profit status and membership fees do not automatically exempt additional educational activities from VAT unless they follow official educational programmes.

Lifecycle

2020-11-13PublishedPublished 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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