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V0001-19 3 January 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chess lessons taught by a professional are subject to the standard 21% VAT rate

A professional inquired whether teaching chess could be exempt from VAT as an educational or sporting activity. The DGT has determined that, as chess is classified as a sport, the lessons do not qualify for exemption and must apply the standard rate.

The question raised

Taxation under Value Added Tax. Application of the teaching exemption to chess instruction.

The DGT's ruling

Chess classes taught by a natural person with business activity are subject to VAT. The teaching exemption does not apply because chess is classified as a sport, and the exemption for sporting services is not applicable as they are not provided by entities of a social nature. Therefore, they are taxed at the general rate of 21%.

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