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An individual has enquired whether their career and vocational guidance workshops are exempt from VAT. The DGT indicates that exemption depends on meeting certain requirements regarding the nature of the activity and the subjects taught.
Cuestión planteada Si la actividad que va a desarrollar está exenta del Impuesto sobre el Valor Añadido.
Las clases a título particular prestadas por personas físicas sobre materias de planes de estudio están exentas de IVA. Para ello, deben ser prestadas por personas físicas, versar sobre materias de planes de estudio y no requerir alta en las tarifas de actividades empresariales del IAE (cumpliendo el requisito si se incluye en la Sección Segunda de actividades profesionales). Los talleres de orientación estarán exentos siempre que se cumplan todos estos requisitos.
What is published here, applied to a company or a specific case. The first meeting is free.
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