Skip to content
Back to index
V2332-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chinese language classes may be VAT exempt if taught as a professional or through an authorised entity

A professional enquired whether teaching Chinese is subject to VAT when providing private lessons and working in educational centres. The DGT has determined that the activity is subject to the tax, but may be exempt depending on whether it is carried out as a professional or business activity.

The question raised

Question raised: Taxation under Value Added Tax regarding the consulted activity.

The DGT's ruling

If teaching is provided by a natural person as a professional, it is exempt if the subject is included in the curricula and does not require registration in the business activity tariff (only professional). If carried out through a business organization, the exemption applies if it is an authorized private entity and the activity involves the transmission of knowledge without a merely recreational character. The teaching of Chinese is considered included in the curricula of the Spanish educational system.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact