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V2329-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private English lessons may be exempt from VAT subject to specific requirements

A query was raised regarding whether private English lessons provided by an individual are subject to VAT. The DGT indicates that while the activity is generally subject to the tax, it may be exempt if certain requirements regarding the subject matter and registration in the IAE are met.

The question raised

Taxation under Value Added Tax for the described activities.

The DGT's ruling

Private English lessons are exempt from VAT if: 1) they are provided by natural persons, 2) the subject is included in the curricula of the Spanish educational system and 3) it is not necessary to register in the business activity rates of the IAE, complying with the requirement to enroll in a heading of the Second Section (Professional Activities), such as 826.

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