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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.
Cuestión planteada Si los servicios prestados se encuentran sujetos y, en su caso, exentos del Impuesto sobre el Valor Añadido.
La organización de espectáculos de baile puede estar exenta si se realiza por entidades de derecho público o establecimientos culturales privados de carácter social. Sin embargo, la enseñanza de bailes latino, moderno y danzas urbanas no está exenta bajo el concepto de educación, ya que estas materias no se consideran incluidas en los planes de estudio del sistema educativo español. Por tanto, estas clases de baile están sujetas al tipo general del 21%.
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