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A professional inquires whether the teaching of capoeira as an extracurricular activity is exempt from VAT. The DGT determines that neither the exemption for teaching nor the exemption for sports practice applies, and therefore it must be taxed at the general rate.
Question posed: Whether the capoeira teaching activity subject to this inquiry shall be exempt for Value Added Tax purposes
The services of providing capoeira classes are subject to and not exempt from VAT. The teaching exemption does not apply because sports practice services provided by entities other than educational centers are not included. The exemption for sports practice under Article 20.one.13º also does not apply, as this requires them to be carried out by entities or establishments of a social nature. Therefore, they are taxed at the general rate of 21 percent.
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