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An individual has requested clarification on whether yoga classes aimed at training instructors for a professional certificate are subject to VAT. The DGT has determined that, as this constitutes recognised vocational training, the activity is exempt, although yoga as a sporting practice is subject to the standard rate.
Cuestión planteada Tributación por el Impuesto sobre el Valor añadido de la actividad descrita.
La exención por formación profesional requiere un requisito subjetivo (entidad autorizada o reconocida) y uno objetivo (transmisión de conocimientos y competencias que no sea meramente recreativa). Dado que el Real Decreto 1034/2011 incluye la instrucción de yoga en el Catálogo Nacional de Cualificaciones Profesionales, los cursos para obtener dicha titulación están exentos. No obstante, las clases de yoga impartidas como práctica deportiva no gozan de exención y tributan al tipo general del 21%.
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