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V2706-20 3 September 2020 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Art workshops are only VAT exempt if subjects are included in official curricula

An individual inquired whether their art and music workshops, conducted outside of formal education, are exempt from VAT. The DGT ruled that the exemption only applies if the subjects are included in the official curricula of the Spanish education system.

The question raised

Whether such provision of services is exempt from Value Added Tax.

The DGT's ruling

The VAT exemption for private lessons requires that the subjects cover content included in the curricula of any level or grade of the educational system. The competence to determine such inclusion lies with the Ministry of Education and Vocational Training or the Autonomous Community. If the subjects are not included in said curricula, the services shall not be exempt.

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