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V0046-14 14 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

VAT-exempt teaching must be part of formal curricula and not merely recreational

A commercial company has requested clarification on the VAT rate applicable to socio-educational activities for older adults. The DGT has ruled that the teaching exemption depends on whether the subjects are included in formal curricula rather than being purely recreational, whereas sports or social assistance activities are taxed based on the nature of the entity and the service provided.

The question raised

Cuestión planteada Tipo impositivo aplicable a las actividades descritas.

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