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V2161-17 21 August 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private tutoring in educational subjects is VAT exempt if provided by an individual and meeting activity requirements

A query was raised regarding whether training courses in Visual and Plastic Education are exempt from VAT. The DGT indicates that to apply the exemption, specific requirements regarding the status of the individual and the subject matter taught must be met.

The question raised

Question raised: Taxation under Value Added Tax.

The DGT's ruling

The VAT exemption for private lessons requires that they be provided by natural persons and that the subjects are included in the curricula of the educational system. Furthermore, it must not be necessary to register for the business or artistic activity rates of the Tax on Economic Activities. The competence to determine whether a subject belongs to the curriculum lies with the Ministry of Education or the Autonomous Community.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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