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V0938-19 29 April 2019 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicios prestados por vía electrónica

Sports consultancy and training activities subject to 21% VAT as they do not qualify for educational exemptions

A physical education professional enquired whether their sports consultancy and training services (both in-person and online) could benefit from the VAT exemption for educational services. The DGT has ruled that these activities are subject to VAT at the standard rate of 21%.

The question raised

Taxation under Value Added Tax for the described activities, and whether they may qualify for the exemption for teaching services.

The DGT's ruling

Sports training is not an exempt educational service if it does not form part of an official curriculum. If the training is provided through recorded or automated content, it is considered a service provided by electronic means and is not exempt. In this case, as these are sports practice classes, the exemption for sports practice services and the reduced rate do not apply, and they are taxed at 21%.

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