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V2670-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Nutrition and dietary training courses may be VAT exempt if specific requirements are met

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.

The question raised

Taxation under Value Added Tax.

The DGT's ruling

For private lessons to be exempt from VAT pursuant to art. 20.One.10º of Law 37/1992, they must be provided by natural persons and concern subjects included in the curricula of the Spanish educational system. Furthermore, the exemption requires that it is not necessary to register in the business or artistic activity schedules of the IAE, fulfilling the requirement of not requiring registration in the business activities section, unless it pertains to a heading within the Second Section (Professional Activities).

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