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V1353-25 17 July 2025 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chess classes by self-employed persons subject to 21% VAT

A self-employed individual asks whether their chess classes in schools are exempt from VAT. The DGT responds that the educational exemption does not apply as chess is classified as a sport, and the sporting exemption does not apply because the provider is not a social entity.

The question raised

Whether the activity carried out is exempt from Value Added Tax.

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