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V1134-14 22 April 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Training workshops may be exempt if teaching requirements are met; sports activities taxed at 21% unless the entity is social in nature

An entity providing choir, gymnastics, yoga, and other workshops seeks clarification on VAT liability and exemptions. The DGT determines that training is subject to VAT and analyses whether it meets the requirements for exemption based on teaching or social assistance, as well as the VAT status of sports services.

The question raised

Cuestión planteada Sujeción y en su caso exención al Impuesto sobre el Valor Añadido. Tipo impositivo aplicable.

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