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V2676-14 8 October 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Official sports technician courses are VAT exempt, but sports practice is not

An educational institution enquired whether its courses for obtaining Sports Technician qualifications were exempt from VAT. The DGT has ruled that official courses are indeed exempt, whereas equestrian lessons for private individuals are not.

The question raised

Question posed: Taxation of the described activities.

The DGT's ruling

The teaching exemption requires a subjective requirement (an entity authorized to provide curricula) and an objective requirement (the transmission of knowledge without a merely recreational character). Courses to obtain official sports technician degrees are exempt due to being recognized. However, horseback riding classes for individuals or schoolchildren for sports practice do not enjoy the exemption and are taxed at the general rate of 21%.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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