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V1136-24 23 May 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Live online horse riding classes subject to standard VAT rate in Spain

A professional provides live horse riding lessons via electronic means to clients abroad. The DGT has ruled that these do not constitute services provided by electronic means and therefore do not qualify for exemptions related to sporting activities.

The question raised

Applicable tax rate for Value Added Tax purposes.

The DGT's ruling

Live equestrian classes are not considered services provided by electronic means, as there is direct human intervention. Since they are neither electronic services nor covered by education or sport exemptions, they are considered to be performed in Spain if they are materially provided within the territory and the general VAT rate is applied to them.

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