Skip to content
Back to index
V0878-14 31 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private tutoring in regulated subjects may be exempt from VAT

An individual has enquired whether providing support classes in regulated subjects to primary school students is subject to VAT. The DGT has ruled that the activity is professional and may be exempt, provided specific requirements regarding the subject matter and registration in the IAE are met.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Private lessons provided by natural persons on subjects within the educational system's curricula are exempt from VAT. To qualify, the provider must be a natural person and not be required to register under the business activity rates of the IAE, meeting the requirement of being in the Second Section (Professional Activities).

Book your free first meeting