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V0660-25 10 April 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Urban sports teaching liable to 21% VAT due to lack of educational or social exemptions

A self-employed individual asks whether urban sports teaching is exempt from VAT. The DGT rules that these activities are subject to the general 21% rate as they do not qualify as educational or socially oriented services.

The question raised

Taxation under Value Added Tax. Exemptions applicable to the described activity.

The DGT's ruling

Sports practice services provided by entities other than educational centers do not benefit from the educational exemption. Likewise, the teaching of urban sports is not considered private lessons. Finally, the exemption for sports services requires that they be provided by private entities or establishments of a social nature, which excludes the applicant and commercial entities.

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