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V2215-20 30 June 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · servicio prestado por vía electrónica

Online yoga and mindfulness classes subject to 21% VAT if classified as electronic or sporting services

An individual has queried whether their online mindfulness and yoga classes are exempt from VAT. The DGT clarifies that exemption depends on whether the service is classified as educational or electronic, noting that yoga classes are not exempt under the sporting services category.

The question raised

Value Added Tax taxation of the described activities.

The DGT's ruling

If the service is a service provided by electronic means (automated, with minimal human intervention), it is not exempt and is taxed at 21%. If it is an educational service provided by a teacher via an electronic network, it requires that the entity be authorized and that the subject matter be part of an official curriculum. However, yoga classes do not benefit from the teaching exemption as they are services related to the practice of sport, and are taxed at 21%.

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