Doctrine by topic · DGT Observatory

Private Tutoring: 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 23 rulings · 2014–2024

Current position

Private tutoring provided by natural persons is exempt from IVA (Value Added Tax) if it concerns subjects within study plans of any level or degree of the educational system. Likewise, registration in the IAE (Economic Activities Tax) business activity tariffs should not be necessary, a requirement that is met if the activity is carried out as a professional (Second Section). Otherwise, the service is taxed at the general rate of 21%.

The DGT's position has remained constant since 2015. The criterion establishes that the exemption requires the concurrence of study plan subjects and the professional nature of the provider (without registration in business tariffs). No changes in the interpretation of these requirements have been observed throughout the sequence.

Analysis based on 20 of 23 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

23
V2955-23 8 Nov 2023

Private pilates classes subject to the standard 21% VAT rate

SG de Impuestos sobre el Consumo
exencióntipo impositivoactividad profesionalclases particularespráctica del deporte LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
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 ivaactividades profesionalesretención irlfplanes de estudioclases particulares LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.10
Affects CompanyExpat · Non-residentIndividual
V3241-18 19 Dec 2018

Sports classes subject to 21% VAT and ineligible for exemption

SG de Impuestos sobre el Consumo
exenciónsujecióntipo impositivoactividades empresarialesclases particulares LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual
V0878-14 31 Mar 2014

Private tutoring in regulated subjects may be exempt from VAT

SG de Impuestos sobre el Consumo
exenciónclases particularesmaterias regladasactividad profesionalimpuesto sobre actividades económicas LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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