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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.
Cuestión planteada Si los servicios de clases particulares de pilates estarían exentos a efectos del Impuesto sobre el Valor Añadido.
Las clases de pilates están sujetas a IVA al ser una actividad profesional. No aplica la exención por clases particulares porque la materia no está en los planes de estudio del sistema educativo. Tampoco aplica la exención por servicios deportivos al no ser prestados por entidades de carácter social. Por tanto, tributan al tipo general del 21%.
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