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V0021-24 13 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Language classes may be VAT exempt if delivered via media and included in official curricula

An individual has enquired whether their German classes, both in-person and online, are exempt from VAT. The DGT has ruled that exemption depends on whether the classes constitute educational services or services provided by electronic means, and whether the subject matter is part of an official curriculum.

The question raised

Cuestión planteada Si las clases se encuentran exentas del Impuesto sobre el Valor Añadido.

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