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V2696-17 23 October 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chiromassage courses are not exempt from VAT if the subject is not included in the curricula

A company providing chiromassage and manual practice courses inquires whether its services are exempt from VAT. The DGT responds that the teaching exemption requires that the subjects form part of the curricula of the Spanish educational system.

The question raised

Question raised: Exemption.

The DGT's ruling

To apply the teaching exemption under Article 20.one.9º of Law 37/1992, two requirements must be met. The subjective requirement demands that the activity be carried out by public law entities or authorized private entities, understanding authorized to mean those centers whose primary activity is the teaching of subjects within curricula. The objective requirement requires that the activity be the transmission of knowledge and competencies, provided that the subjects are included in the curricula of the Spanish educational system.

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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