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An individual has requested clarification regarding the relevant IAE heading for teaching pilates classes and the applicability of VAT exemptions. The DGT has determined that the activity may be classified as either professional or business-related depending on its organisation, and that pilates classes are subject to the standard 21% VAT rate.
Cuestión planteada Epígrafe de IAE
En el IAE, si la enseñanza se desarrolla personalmente es una actividad profesional (grupo 826), pero si se ejerce mediante una organización empresarial es una actividad empresarial (epígrafe 967.2). Respecto al IVA, las clases de pilates no están exentas por ser materias de planes de estudio ni por ser servicios deportivos de entidades sociales. Por tanto, tributan al tipo general del 21%.
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