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V3057-17 23 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Writing re-education classes may be exempt from VAT if they meet specific requirements

A query is made as to whether writing re-education classes provided by a natural person are exempt from VAT. The DGT indicates that the exemption depends on whether the subject is included in the curricula and whether registration in the business activity schedules is not required.

The question raised

Question raised: Taxation under Value Added Tax for the described activities.

The DGT's ruling

For private classes provided by natural persons to be exempt from VAT, the subject must be included in the curricula of the educational system. Furthermore, it must not be necessary to register in the business or artistic activity schedules of the Tax on Economic Activities. In the specific case, the exemption applies if the subject is in the curriculum and the activity does not have a merely recreational character.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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