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A yoga instructor queries whether her classes are VAT-exempt. The DGT confirms that training for yoga teaching qualification is exempt, but yoga classes as a sporting activity are subject to the standard rate.
Cuestión planteada Si resulta de aplicación la exención del Impuesto sobre el Valor Añadido prevista en el artículo 20.Uno.9º de la Ley 37/1992.
La formación para obtener la titulación de profesor de yoga está exenta de IVA al estar incluida en el Catálogo Nacional de Cualificaciones Profesionales. Sin embargo, la impartición de clases de yoga que constituyan una mera práctica deportiva no goza de la exención y debe tributar al tipo impositivo general del 21 por ciento.
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