Can a private tutor work as autónomo, and are the lessons exempt from VAT?

Yes. A teacher who regularly gives private lessons from home or at students’ homes can generally work as self-employed (autónomo) in Spain. If the activity is habitual and carried out independently, the usual setup is to register with the Tax Agency and, where applicable, with Social Security as an autónomo.

Regarding VAT (IVA), private teaching can be exempt in certain cases. Spanish VAT rules provide an exemption for private lessons given by individuals when the subject being taught is included in the official Spanish educational system’s study plans.

So the key distinction is the subject and the nature of the teaching. For example, lessons in standard school or university subjects may qualify for the exemption, while other training, coaching or activities outside official curricula may be subject to VAT.

Even when the lessons are VAT-exempt, this does not automatically mean the teacher is exempt from registering as self-employed, paying income tax (IRPF), or making Social Security contributions if those obligations apply.

Note: This is general information and not tax or legal advice. VAT treatment depends on the exact nature of your services and where your clients are located. We recommend consulting a Spanish tax advisor (gestor) or the Spanish Tax Agency if you are unsure.

Official source: Agencia Tributaria: economic activities manual, activities exempt from IVA