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Study Plans: 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 47 rulings · 2014–2026

Current position

The VAT exemption requires that classes be provided by natural persons and cover subjects included in the study plans of any level or degree of the educational system. Likewise, it is a necessary condition that it is not required to register in the business or artistic activity rates of the Tax on Economic Activities.

The DGT's position remains constant in requiring that the subjects form part of the official study plans and that the provider be a natural person without the need for registration in the IAE. Over the years, the administration has specified that the activity must be professional (Second Section of the IAE) and has distinguished teaching from sports or recreational practice.

Turning points

  1. V5366-16

    Establishes the exclusion from the exemption for pilates and gymnastics services by considering them services relating to the practice of sport.

  2. V0146-19

    Specifies that the requirement of no registration in business activities is met if the activity is included in a heading of the Second Section (Professional Activities) of the IAE.

Analysis based on 45 of 47 rulings with a stated position. Updated 23 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
V1806-19 11 Jul 2019

VAT exemption for training depends on inclusion in official curricula

SG de Impuestos sobre el Consumo
exenciónformación profesionalplanes de estudiosentidades autorizadasprestación de servicios LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 20.Uno.9º
Affects CompanyExpat · Non-residentIndividual

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