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V3493-20 ·2 December 2020 ·consulta-vinculante Medium impact
Tax

English classes may be VAT exempt if provided as part of a curriculum

A civil society sought clarification on whether its extracurricular English classes were VAT exempt, given that it was not an authorised centre. The DGT ruled that the exemption applies if the activity constitutes teaching and is integrated into a curriculum, regardless of the centre's formal authorisation.

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2020-12-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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