Doctrine by topic · DGT Observatory

Private Classes: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 71 rulings · 2016–2026

Current position

The VAT exemption for private classes requires that they be provided by natural persons and that the subjects form part of the study plans of the educational system. It should not be necessary to be registered in the business or artistic activity schedules of the IAE. Services provided electronically, such as recorded courses or downloadable content, are taxed at the general rate of 21%.

The DGT's position remains constant regarding the requirements of natural personality, curricular content, and the absence of registration in the IAE. The evolution is limited to the delimitation of the exemption against digital services and the exclusion of sporting or commercial activities. There have been no changes to the core of the exemption criterion since 2016.

Turning points

  1. V2558-22

    Establishes that the supply of recorded courses or downloadable content are services provided electronically and must be taxed at 21%, as the teaching is not provided via remote connection.

  2. V0660-25

    Clarifies that sporting practice services provided by companies or commercial entities do not enjoy the educational exemption.

Analysis based on 65 of 71 rulings with a stated position. Updated 22 September 2026.

Rulings on this topic

24
V5203-26 17 Jul 2026

Requirements for VAT exemption in private classes

SG de Impuestos sobre el Consumo
exenciónclases a título particularplanes de estudiosimpuesto sobre actividades económicasprestación de servicios LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 20.Uno.10º
Affects CompanyExpat · Non-residentIndividual
V0958-26 29 Apr 2026

Plastic arts workshops exempt from VAT if courses in study plans

SG de Impuestos sobre el Consumo
exenciónclases a título particularplanes de estudioactividad profesionalimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4.unoLIVA — Ley 37/1992 del IVA art. 5.uno
Affects CompanyExpat · Non-residentIndividual
V0885-26 22 Apr 2026

Educational re-education services may be VAT-exempt

SG de Impuestos sobre el Consumo
exenciónclases a título particularasistencia socialtipo reducidoreeducación educativa LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 5.1
Affects CompanyExpat · Non-residentIndividual
V2633-22 27 Dec 2022

Illustration classes may be exempt from VAT if conditions are met

SG de Impuestos sobre la Renta de las Personas Físicas
exención de ivaclases a título particularrendimientos profesionalesretención de irpfactividades profesionales LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.10
Affects CompanyExpat · Non-residentIndividual

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