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V0885-26 22 April 2026 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Educational re-education services may be VAT-exempt

A self-employed professional asks whether their educational re-education services (study techniques, emotional education and executive functions) are VAT-exempt. The DGT states that exemption depends on the subjects being part of official curricula and not requiring registration in the business activity tariff.

The question raised

Whether educational re-education services are exempt from Value Added Tax.

The DGT's ruling

The exemption for private classes requires that they be provided by natural persons, that the subjects form part of the curricula of the educational system, and that it is not necessary to register for the business activities tariff. If these requirements are not met, but the services are considered social assistance, the reduced rate of 10% shall apply. Otherwise, the general rate of 21% shall apply.

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