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V2527-20 23 July 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención de iva

Ceramics classes are VAT exempt only if included in official curricula and do not require IAE registration

An individual has enquired whether ceramics classes taught in a third-party workshop are exempt from VAT. The DGT states that exemption requires the subject to be part of official curricula and that registration in the IAE business or artistic activity categories is not required.

The question raised

Whether said provision of services is exempt from Value Added Tax.

The DGT's ruling

For classes provided by natural persons to be exempt from VAT, the subject matter must be included in the curricula of any level or grade of the educational system. Furthermore, it must not be necessary to register in the business or artistic activity tariffs of the Tax on Economic Activities to perform them. In this case, the consultant is a professional and must register in group 826 of the second section of the IAE tariffs.

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