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V2311-22 ·2 November 2022 ·consulta-vinculante Medium impact
Tax

Summer camps organised by a social foundation are exempt from VAT

A non-profit foundation sought clarification on whether organising camps featuring audiovisual training and recreational activities was exempt from VAT. The DGT has determined that this constitutes a single provision of social assistance services, which qualifies for the exemption.

In 6 key points

Lifecycle

2022-11-02PublishedPublished 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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