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V0293-26 12 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Latin, modern and urban dance teaching not exempt from VAT

An association asks whether dance teaching and event organisation are subject to or exempt from VAT. The DGT states that events may be exempt if the entity is a cultural establishment of social character, but specific dance teaching does not benefit from exemption as it is not included in educational study plans.

The question raised

Si los servicios prestados se encuentran sujetos y, en su caso, exentos del Impuesto sobre el Valor Añadido.

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