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V2904-23 31 October 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Painting and drawing classes exempt from VAT if subjects are included in official curricula

An individual providing painting, drawing, and craft classes has enquired whether their services are exempt from VAT. The DGT has ruled that the exemption depends on the subjects being included in official curricula and on the individual not being required to register in the IAE as a business activity.

The question raised

Cuestión planteada

The DGT's ruling

Las clases particulares prestadas por personas físicas están exentas de IVA si las materias forman parte de los planes de estudio del sistema educativo. Para aplicar la exención, no debe ser necesario darse de alta en las tarifas de actividades empresariales o artísticas del IAE. Si no se cumplen estos requisitos, los servicios tributan al tipo general del 21%.

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