Skip to content
V3621-16 ·31 August 2016 ·consulta-vinculante Medium impact
Tax

Magic classes are not exempt from VAT if the subject is not included in the curriculum

An illusionist entertainment company has enquired whether providing training to children in this subject is exempt from VAT. The DGT has ruled that the exemption only applies if the activity is carried out by authorised entities and the subject is included in the curricula of the Spanish education system.

In 5 key points

How it affects those involved

This ruling clarifies that magic instruction is subject to VAT unless it meets the strict criteria for educational exemptions, specifically regarding the status of the provider and the formal inclusion of the subject in official study plans.

Lifecycle

2016-08-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact