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An individual has requested clarification regarding the appropriate IAE heading for providing cooking courses. The DGT has determined that if the activity is carried out personally and professionally, it may be exempt from VAT, provided the subject is included in official curricula and does not require registration in business tariffs.
Question raised: Heading of the Tax on Economic Activities.
If the teaching is carried out by a natural person directly and personally, it is a professional activity. For cooking classes to be exempt from VAT, they must be provided by natural persons on subjects included in the curricula of the educational system and must not require registration in the business activity schedules of the IAE. If it is classified as a professional activity in the IAE, the exemption requirements are met.
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