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V2874-17 ·7 November 2017 ·consulta-vinculante Medium impact
Tax

Camp organisation constitutes a single provision of services and does not qualify for social assistance exemption

A company providing summer camps for minors sought clarification on whether English language classes could be treated as a separate exempt service, and whether the social assistance exemption could be applied to accommodation and catering services. The DGT has ruled that the camp constitutes a single provision of services and that the company cannot apply the exemption as it is not a public or private entity of a social nature.

In 6 key points

How it affects those involved

Companies providing integrated services such as summer camps cannot split services to apply different VAT rates or exemptions; the nature of the entity is also a decisive factor for social assistance exemptions.

Lifecycle

2017-11-07PublishedPublished 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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