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The owner of a dance school has enquired whether her classical, Spanish, and flamenco dance classes are exempt from VAT. The DGT clarifies that the exemption depends on whether the activity is carried out as an individual professional or as a business organisation (school).
Question posed: Application of the educational exemption of Value Added Tax to the activity subject to consultation.
If the activity is professional, the exemption under Art. 20.One.10º requires that the classes pertain to subjects included in official curricula and that registration in the business activities tariff is not required. If exercised as a company or school, the exemption under Art. 20.One.9º requires that the entity be authorized for teaching and that the activity consists of the transmission of knowledge and is not merely recreational. In both cases, the subject must be included in the curricula of the educational system.
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