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An individual has requested clarification on whether teaching fine art painting in their own premises is subject to VAT. The DGT has determined that the activity is subject to the tax, but may be exempt depending on whether it is carried out as a professional or as part of a business organisation.
Question posed: A natural person who, in their own premises, is going to teach artistic painting classes.
If the activity is professional, the exemption requires that the classes be taught by natural persons, on subjects within official curricula, and without the need for registration in the business activity tariff (only in the professional activities section). If exercised as an entrepreneur (academy), the exemption requires being an authorized private entity and that the teaching does not have a merely recreational character. The DGT indicates that artistic painting is included in the curricula, therefore the services may be exempt if the requirements are met.
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