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V1053-20 24 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Yoga teacher training courses are VAT exempt, but sports practice classes are taxed at 21%

A taxpayer inquired whether their yoga teacher training courses and yoga classes are exempt from VAT. The DGT ruled that professional training for obtaining a qualification is exempt, whereas yoga classes as a form of sports practice must be taxed at the standard rate.

The question raised

Application of the Value Added Tax exemption corresponding to training services for the referred yoga courses.

The DGT's ruling

Training to obtain a yoga teacher qualification is exempt from VAT as it includes yoga instruction in the National Catalogue of Professional Qualifications. However, yoga classes provided as a sports practice do not benefit from the exemption or from reduced rates, and therefore are subject to the general rate of 21%.

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