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V2075-24 25 September 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Nail art courses exempt from VAT only if taught under official study plans

A company inquired whether its in-person and online nail art training courses were subject to or exempt from VAT. The DGT responds that exemption depends on whether the subjects are included in official study programmes and the nature of the electronic service provided.

The question raised

For the purposes of Value Added Tax, it is questioned whether in-person training courses in "nail art" are subject to, and if applicable, exempt from the Tax. The same question is raised in the case of providing the training online.

The DGT's ruling

In-person courses are exempt if the subjects are included in a curriculum of the official education system and are taught by authorized entities. In the case of online training, if the service is a service provided by electronic means (automated or with incidental human intervention), no exemption applies and it is taxed at 21%. A service is only considered an exempt educational service if the electronic network is a means of communication between teacher and student.

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