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V0287-17 ·3 February 2017 ·consulta-vinculante Medium impact
Tax

Camps for under-25s subject to 10% reduced VAT rate as a single supply

A sports camp organiser sought clarification on the VAT rate applicable to services including accommodation and catering. The DGT ruled that these constitute a single supply. As the company is not a social welfare entity, the 10% reduced rate applies to participants under 25, while the 21% standard rate applies to those over 25.

In 6 key points

How it affects those involved

This ruling clarifies the VAT treatment for youth camps, distinguishing between age groups and confirming that combined services are treated as a single supply rather than separate transactions.

Lifecycle

2017-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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