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V3175-14 27 November 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Private creative writing classes may be VAT exempt if specific requirements are met

A query was raised regarding whether private creative writing classes are subject to VAT. The DGT indicates that while the activity is generally subject to the tax, it could be exempt if certain requirements regarding the subject matter and registration in the IAE are fulfilled.

The question raised

Taxation under Value Added Tax for the described activities.

The DGT's ruling

For private lessons provided by natural persons to be exempt from VAT, the subject matter must be included in the curricula of any level or grade of the Spanish educational system. Furthermore, it must not be necessary to register for business activity rates, fulfilling the requirement if a registration is made in the Second Section (Professional Activities) of the IAE, such as heading 826.

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