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Sports Practice: 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 17 rulings · 2014–2026

Current position

Training to obtain professional qualifications, such as a yoga teacher certification, is exempt from IVA (Value Added Tax) as it is included in the National Catalogue of Professional Qualifications. However, the teaching of yoga classes that constitute mere sports practice does not enjoy the exemption and must be taxed at the general rate of 21 percent. For the teaching exemption, an authorized entity and the transmission of knowledge that is not merely recreational are required.

The DGT's position remains constant in the distinction between professional teaching and sports practice. Throughout the rulings, it has been reaffirmed that regulated training is exempt, while yoga classes for recreational or sports purposes are taxed at the general rate of 21%. No changes in criterion are observed, but rather a reiteration of the application of the subjective and objective requirements of the exemption.

Turning points

  1. V4220-16

    Establishes the distinction between the exemption for professional training and sports practice, noting that yoga instruction is exempt only if it seeks to obtain a professional qualification.

  2. V3107-14

    Clarifies that the exemption remains even if the service is invoiced to a third party, such as a City Council, provided that the athletes are the material recipients.

Analysis based on 15 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V1144-17 12 May 2017

Sports services provided by social entities may be exempt from VAT

SG de Impuestos sobre el Consumo
exenciónentidades de carácter socialprestación de serviciospráctica deportivaentidades de derecho público LIVA — Ley 37/1992 del IVA art. 20.Uno.13ºLIVA — Ley 37/1992 del IVA art. 20.Tres
Affects CompanyExpat · Non-residentIndividual
V4220-16 3 Oct 2016

Yoga classes for professional certification are exempt from VAT

SG de Impuestos sobre el Consumo
exenciónformación profesionalcertificado de profesionalidadentidad autorizadatipo general LIVA — Ley 37/1992 del IVA art. 4.1LIVA — Ley 37/1992 del IVA art. 20.1.9º
Affects CompanyExpat · Non-residentIndividual

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