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V1724-17 ·4 July 2017 ·consulta-vinculante Medium impact
Tax

Guided tours in botanical gardens for children subject to 10% VAT if not classified as educational activities

An entity organising natural science and botany training activities for children in a botanical garden has enquired whether these activities are exempt from VAT. The DGT has determined that they do not constitute educational or social assistance activities, and are therefore subject to the tax.

In 6 key points

How it affects those involved

This ruling clarifies that recreational or informative tours in botanical gardens do not qualify for VAT exemption unless they meet the specific legal criteria for educational or social assistance services.

Lifecycle

2017-07-04PublishedPublished 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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