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V2275-24 24 October 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Therapeutic writing workshops subject to VAT unless part of official curricula

An individual enquired whether their therapeutic writing workshops and talks were exempt from VAT. The DGT ruled that the activity is subject to the tax and will only be exempt if the subject matter is part of the official Spanish educational curricula.

The question raised

Cuestión planteada A efectos del Impuesto sobre el Valor Añadido, se cuestiona si la actividad formativa está exenta del Impuesto.

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