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An individual has requested clarification on whether their culinary demonstrations and cooking classes are subject to VAT and which IAE heading applies. The DGT indicates that classes may be exempt if they meet specific requirements regarding subject matter and professionalism, and that any food consumed during them is considered ancillary.
Cuestión planteada Si dichas prestaciones de servicios se encuentran sujetas y, en su caso, exentas del Impuesto sobre el Valor Añadido. Epígrafe del Impuesto sobre Actividades Económicas en el que debe darse de alta.
Las clases de cocina están exentas de IVA si son impartidas por personas físicas, versan sobre materias de planes de estudio oficiales y no requieren alta en la tarifa de actividades empresariales (cumpliendo si se inscriben en la sección de actividades profesionales). La entrega de comida durante la clase se considera una prestación accesoria que sigue el régimen de la actividad principal. Para el IAE, al realizar la actividad de forma personal y sin organización empresarial, corresponde el epígrafe 826 de la sección segunda.
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