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V2323-17 14 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chess lessons taught by a professional are subject to the standard 21% VAT rate

A professional inquired whether their chess lessons were exempt from VAT as part of a curriculum. The DGT ruled that, as chess is considered a sport, the lessons do not qualify for education or sports practice exemptions, and the standard rate must be applied.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

Chess classes taught by a natural person with professional activity are subject to VAT. The exemption for private lessons on subjects within study plans does not apply because chess is classified as a sport. The exemption for sports practice also does not apply as they are not provided by entities of a social nature. Therefore, they are taxed at the general rate of 21%.

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