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V2340-14 9 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Child road safety classes may be VAT exempt if provided by individuals

A professional has enquired whether their child road safety classes for schools are exempt from VAT. The DGT indicates that while the activity is generally subject to the tax, it may be exempt if specific educational requirements are met.

The question raised

Question raised: Application of the teaching exemption to these "child road safety" classes.

The DGT's ruling

Child road safety classes are exempt from VAT if provided by natural persons on subjects included in the curricula of the educational system. For the exemption to apply, it must not be necessary to register in the business activities tariff of the IAE, meeting the requirement of being in the professional activities section. Furthermore, the classes must not be of a merely recreational nature.

Apply this to a real case

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

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