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V0522-17 1 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for mindfulness courses depends on official curricula and activity type

A professional inquired whether mindfulness courses are exempt from VAT. The DGT ruled that exemption only applies if the subjects are included in official Spanish educational curricula and are not merely recreational in nature.

The question raised

Question posed: Application of the teaching exemption to the described course.

The DGT's ruling

If the activity is professional, the exemption under Art. 20.One.10º requires that the classes be provided by natural persons, that the subject matter be included in official curricula, and that registration in the business activity tariff is not required. If it is a business activity, the exemption under Art. 20.One.9º requires that the entity be authorized and that the teaching imparts knowledge and skills without being merely recreational. In both cases, the subject matter must be included in the curricula according to the Ministry of Education, Culture and Sport.

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