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V2169-22 17 October 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT exemption for tap dancing classes depends on whether they are taught as a professional or through a business organization

A tap dancing instructor inquires whether their classes are exempt from VAT. The DGT explains that the exemption will depend on whether they act as a self-employed professional or through a business structure (academy).

The question raised

Question posed: Exemption of tap dancing classes for Value Added Tax purposes.

The DGT's ruling

If the activity is professional and direct, the exemption requires that the classes be in subjects included in official curricula and that it is not necessary to register in the business activity tariff. If carried out through a business organization, the exemption requires that it be an entity authorized for teaching and that the activity does not have a merely recreational character. In both cases, the subject must be included in the curricula of the educational system.

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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