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V0738-16 24 February 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chess classes taught by a professional are subject to the standard 21% VAT rate

A chess instructor enquired whether their classes are exempt from VAT as educational services. The DGT ruled that neither the education nor the sport exemption applies, meaning the standard rate must be used.

The question raised

Application of the teaching exemption to chess classes.

The DGT's ruling

Chess classes do not benefit from the teaching exemption because the DGT classifies chess as a sport. Furthermore, the exemption for sporting services does not apply as they are not provided by entities of a social nature. Therefore, these classes are subject to VAT at the general rate of 21%.

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