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A consultant offering VAT-exempt private tuition on educational subjects (as per Article 20.1.10 of the VAT Law) seeks guidance on claiming deductions. The DGT concludes that, due to different CNAE groups and deduction rates differing by more than 50 percentage points, distinct VAT sectors exist, requiring separate application of the deduction regime.
Question raised: Right to deduct Value Added Tax amounts incurred by the applicant.
Private lessons taught by natural persons on subjects included in educational system curricula are exempt from VAT pursuant to Article 20.One.10º LIVA. When a professional simultaneously carries out activities whose deduction percentages differ by more than 50 percentage points and belong to different CNAE groups, there are differentiated sectors (Art. 9.1.c).a') LIVA) and the deduction regime must be applied separately for each sector pursuant to Article 101 LIVA. Goods and services used in common between sectors are apportioned pursuant to Article 104 LIVA.
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