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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 19 results.
Voice training exempt from VAT only if courses are in official study plans
V5192-26
Requirements for VAT exemption in private classes
V5203-26
Calligraphy and topography classes exempt from VAT only if included in official study plans
V5190-26
Training activity subject to VAT unless exempt based on provider and subject matter; invoice required if recipient is a business
V5172-26
Mindfulness and natural techniques subject to VAT except for private lessons in official subjects
V1688-26
Plastic arts workshops exempt from VAT if courses in study plans
V0958-26
Educational re-education services may be VAT-exempt
V0885-26
Massage techniques training exempt from VAT only if listed in official study plans
V0738-26
Leadership courses exempt from VAT only if based on official curricula and meet IAE requirements
V0740-26
Massage and beauty training subject to VAT unless specific exemption conditions met
V2630-25
Yoga as a sporting practice subject to 21% VAT
V1845-25
Professional training activities subject to 21% VAT unless meeting particular classes exemptions
V1496-25
Communication and mindfulness training exempt from VAT unless included in official study plans
V0830-25
Urban sports teaching liable to 21% VAT due to lack of educational or social exemptions
V0660-25
Illustration classes may be exempt from VAT if conditions are met
V2633-22
VAT liability for training services depends on independent or agency basis
V1613-22
Artists’ copyright transfers exempt from VAT, but exhibition organisation is not
V0954-21
La formación de pilotos comerciales podría estar exenta de IVA bajo condiciones específicas
V3087-19
Determinación del IAE y el IVA en la impartición de clases de idiomas online
V0179-19
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