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V2327-17 14 September 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

Educational extracurricular activities may be VAT exempt if part of a curriculum and non-recreational

An individual has requested clarification regarding the VAT treatment of their extracurricular activity services. The DGT has determined that exemption depends on whether the activities are educational or sporting in nature, and whether they meet specific authorisation and curricular content requirements.

The question raised

Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido.

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