I am a self-employed person who owns a language school. This activity is exempt from VAT. I will soon start managing extracurricular activities at an educational centre. The activities to be managed are: sports, languages and morning classes for a nursery school, prior to the start of classes at the centre. I would like to know if these activities are exempt from VAT or not. From what I understand, languages and morning classes are exempt, but sports activities are not. Am I right?
We have discussed in previous articles the treatment of VAT in teaching activities . We said that formal education is exempt from the tax, provided that it deals with a subject included in an official curriculum. The competence to determine whether the subjects that are the object of teaching phone number in us by a certain educational center are or are not included in any curriculum of the educational system for the purposes of applying the aforementioned exemption corresponds to the Ministry of Education .
Extracurricular activities are also exempt, with the exception of sports, since, as stated in article 20.one.13 of Law 37/1992 that regulates VAT, the following will be exempt:
«Services provided to individuals who practice sport or physical education, regardless of the person or entity responsible for the provision, provided that such services are directly related to such practices and are provided by the following persons or entities:
a) Public law entities.
b) Sports federations.
c) Spanish Olympic Committee.
d) Spanish Paralympic Committee.
e) Private sports entities or establishments of a social nature. (Foundations, federations, associations)
The exemption does not extend to sporting events.