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V2960-23 8 November 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Hairdressing training is subject to VAT, unless requirements for private tuition exemptions are met

A hairdressing professional has enquired whether their training services are exempt from VAT. The DGT indicates that the activity is subject to the tax, but could be exempt if the requirements for private tuition are satisfied.

The question raised

Whether the described training activity is exempt for Value Added Tax purposes.

The DGT's ruling

Training activities are subject to VAT as they constitute a professional service provision. For classes to be exempt pursuant to Article 20.one.10º of Law 37/1992, they must be provided by natural persons, pertain to subjects within official curricula, and not require registration in the business activity tariff (which is satisfied if it is a professional activity). If the recipient is an entrepreneur or professional, an invoice must be issued.

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