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V1146-20 29 April 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Leisure monitor training courses may be VAT exempt subject to certain requirements

An individual has enquired whether opening a training school for leisure and coordinator monitors is subject to VAT. The DGT has determined that the activity is subject to the tax, but the courses could be exempt if they meet the requirements for private tuition.

The question raised

Question raised: Taxation of the described training service for Value Added Tax purposes.

The DGT's ruling

Teaching activity is subject to VAT as it constitutes a business or professional activity. Courses for obtaining a leisure time instructor qualification are exempt if: they are provided by natural persons, the subjects are included in the educational system's curricula, and it is not necessary to register in the business activity schedules. If these requirements are not met, they shall be taxed at 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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