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V1552-17 16 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Music lessons may be VAT exempt if specific subject and professional requirements are met

An individual has enquired whether their music, sight-singing, and singing lessons are exempt from VAT. The DGT indicates that exemption depends on whether the subjects are part of official curricula and whether the provider is not required to register for business activity rates.

The question raised

Whether the services provided are exempt from Value Added Tax.

The DGT's ruling

The exemption for private tutoring provided by natural persons requires that the subjects be included in the curricula of the educational system. Furthermore, private tutoring shall not be considered as such if it is necessary to register in the business or artistic activity schedules of the Tax on Economic Activities. Compliance with this latter requirement is met if the activity is included in a heading of the Second Section (Professional Activities) of said schedules.

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