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A professional has enquired whether their training courses in food, hygiene, dietetics, and nutrition are subject to VAT. The DGT indicates that while the activity is considered business or professional, the exemption for private lessons depends on whether the subjects are included in official curricula and whether registration for business activities is required. However, it clarifies that if registration is required under the professional activities section, the exemption may still apply.
Cuestión planteada Tributación por el Impuesto sobre el Valor añadido.
Para que las clases a título particular estén exentas de IVA según el art. 20.Uno.10º de la Ley 37/1992, deben ser prestadas por personas físicas y versar sobre materias incluidas en los planes de estudios del sistema educativo español. Además, la exención requiere que no sea necesario darse de alta en las tarifas de actividades empresariales o artísticas del IAE, cumpliendo el requisito de no requerir alta en la sección de actividades empresariales, salvo que se trate de un epígrafe de la Sección Segunda (Actividades Profesionales).
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