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V0395-26 26 February 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Dance classes exempt from VAT if part of an official curriculum

A dance academy asks whether its classes in various disciplines are subject to or exempt from VAT. The DGT states that the activity may be exempt if both subjective and objective teaching requirements are met.

The question raised

Whether the activity carried out by the applicant is subject to and exempt from Value Added Tax.

The DGT's ruling

For teaching services to be exempt pursuant to Article 20.one.9º of Law 37/1992, two requirements must be met. The subjective requirement demands that the activity be carried out by public law entities or authorized private entities, understanding an authorized center to be one whose activities consist primarily of the teaching of subjects within a curriculum. The objective requirement requires that the activity be the transmission of knowledge and skills within an organizational framework, without a merely recreational character. The exemption does not apply if the subjects are not included in the curricula of the educational system.

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