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V1675-17 29 June 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Singing lessons are not VAT exempt if they require registration under IAE business or artistic activity rates

A teacher of Aragonese jota singing inquired whether her lessons were exempt from VAT. The DGT ruled that the exemption only applies if it is not necessary to register under the business or artistic activity rates of the IAE.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

For private lessons to be exempt from VAT, they must be provided by natural persons on subjects within official curricula. Furthermore, it must not be necessary to register in the business or artistic activity schedules of the Tax on Economic Activities. The non-registration requirement is met if the activity belongs to the Second Section (Professional Activities) of the IAE, provided that the exemption under article 82.1.c of the Recast Text of the Law regulating Local Treasuries is not applied.

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