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V2661-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · actividad profesional

Pilates classes subject to 21% standard VAT rate and ineligible for exemption

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.

The question raised

IAE Heading

The DGT's ruling

In the IAE, if teaching is carried out personally, it is a professional activity (group 826), but if it is exercised through a business organization, it is a business activity (heading 967.2). Regarding VAT, pilates classes are not exempt as they are not subjects within study plans nor as sports services provided by social entities. Therefore, they are taxed at the general rate of 21%.

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