Skip to content
Back to index
V2955-23 8 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private pilates classes subject to the standard 21% VAT rate

A query was raised regarding whether private pilates classes are exempt from VAT. The Directorate General for Taxes (DGT) has ruled that they are not exempt and must be subject to the standard VAT rate.

The question raised

Whether the services of private pilates classes would be exempt for Value Added Tax purposes.

The DGT's ruling

Pilates classes are subject to VAT as they constitute a professional activity. The exemption for private tuition does not apply because the subject matter is not included in the educational system's curricula. The exemption for sporting services also does not apply as they are not provided by entities of a social nature. Therefore, they are taxed at the general rate of 21%.

Book your free first meeting