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A sports training entity inquired whether its climbing courses are VAT-exempt due to being part of a curriculum. The DGT ruled that exemption only applies if specific subjective requirements (being an authorised entity) and objective requirements (the transmission of knowledge) are met, distinguishing formal teaching from mere sports practice.
Cuestión planteada Aplicación de la exención prevista en el artículo 20.Uno.9º de la Ley del Impuesto sobre el Valor Añadido.
La exención del artículo 20.Uno.9º de la Ley del IVA requiere que la actividad sea de enseñanza y no meramente recreativa, cumpliendo un requisito subjetivo (entidad autorizada que imparta materias de planes de estudios) y uno objetivo (transmisión de conocimientos y competencias). Se debe distinguir la enseñanza deportiva, que prepara para la actividad profesional, de la práctica deportiva. Si no se cumplen todos los requisitos, los servicios tributarán al 21%.
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