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A physical person asks whether mindfulness, reiki and online training services are exempt from VAT and which IAE rates apply. The DGT responds that natural techniques are subject to the standard VAT rate, and online training may be exempt only if it is part of official education or private lessons in official subjects.
Cuestión planteada Si dichas prestaciones de servicios se encuentran exentas del Impuesto sobre el Valor Añadido. Tarifas del Impuesto sobre Actividades Económicas que tiene que darse de alta, en su caso.
Las prestaciones de consultoría de mindfulness, reiki y técnicas naturales son servicios sujetos al IVA al tipo general. La formación online solo está exenta si se califica como servicio educativo (con intervención humana directa) y cumple requisitos de entidad autorizada, o si son clases particulares de materias del sistema educativo impartidas por personas físicas. En cuanto al IAE, la clasificación depende de si la actividad se ejerce de forma profesional o empresarial.
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