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V1826-15 10 June 2015 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IVA · exención de iva

Private English lessons may be VAT exempt if provided by individuals and included in the curriculum

A professional has requested a ruling regarding the taxation of online and in-person English teaching activities. The DGT has determined that if the activity is carried out personally as a professional and the subject is part of the official curriculum, the lessons are exempt from VAT and the individual is exempt from IAE (Business Activity Tax).

The question raised

Cuestión planteada Tributación de la actividad.

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