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A training company specialising in the Pilates method and postural habits has requested clarification on whether its services are exempt from VAT, arguing they constitute part of physical education. The DGT has ruled that Pilates instruction is classified as a sport and, as it is not provided by an educational institution, it cannot benefit from the exemption.
Cuestión planteada Exención de la actividad que realiza en virtud del artículo 20.Uno.9º de la Ley del Impuesto sobre el Valor Añadido.
La exención del artículo 20.Uno.9º requiere que la actividad sea de enseñanza y esté incluida en un plan de estudios oficial. No obstante, la exención no se aplica a los servicios de práctica de deporte prestados por empresas distintas de los centros docentes. Este Centro Directivo califica la enseñanza y práctica del método Pilates como un deporte, quedando excluido de dicha exención.
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