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A taxpayer has requested clarification on the appropriate IAE heading for providing music training via a virtual classroom. The DGT explains that classification depends on whether the activity is carried out personally or as part of an organisation, and analyses VAT exemptions based on the nature of the service.
Question raised: Heading of the Tax on Economic Activities (I.A.E.) in which the consultant must be registered.
If the training is provided by the natural person directly and personally, it is a professional activity (IAE second section, group 826). If it is carried out through a business organization, it is a business activity (IAE first section, heading 933.9). Regarding VAT, if the service is provided electronically (automated), it is taxed at 21%; if it is an educational service with human intervention (teacher-student communication), it could be exempt if it meets the requirements of subject matter and entity.
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