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V2606-25 23 December 2025 · SG de Impuestos sobre el Consumo Analysis pending
IVA · exención

Chess classes provided by a self-employed individual are subject to VAT as they are not considered private lessons or exempt sporting services

DGTC rules that chess, being a sport, does not qualify as exempt education or social entity services, so VAT at standard rate applies.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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