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V0162-14 24 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Shiatsu technique teaching exempt from VAT if included in an official curriculum

An entity requested clarification on whether providing shiatsu technique courses is exempt from VAT. The DGT ruled that since these techniques are included in the official curriculum for the Higher Technician in Comprehensive Aesthetics and Wellbeing, the activity meets the requirements for exemption.

The question raised

Question posed: Exemption from said operations.

The DGT's ruling

The teaching exemption requires a subjective requirement (entities authorized or recognized for their activity) and an objective requirement (transmission of knowledge and skills that is not merely recreational). For the exemption to be applicable, the subjects must be included in some curriculum of the Spanish educational system. Given that shiatsu is included in the curriculum of the higher level vocational training cycle in Integral Aesthetics and Wellbeing, its teaching is exempt.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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