Skip to content
Back to index
V5177-16 30 November 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Chess classes subject to 21% VAT rate as they are classified as sport rather than education

A commercial entity providing extracurricular chess classes has queried whether these activities are exempt from VAT. The DGT has ruled that chess is classified as a sport and, therefore, does not qualify for the education exemption or reduced VAT rates.

The question raised

Exemption from Value Added Tax and the tax rate applicable to the transaction.

The DGT's ruling

Chess class services are not exempt under the provision for the teaching of children and youth, as the DGT classifies chess as a sport. Furthermore, the exemption for the practice of sport does not apply as it is not carried out by entities of a social nature. Consequently, these classes are subject to the general tax rate of 21%.

Book your free first meeting