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A natural person providing school monitoring and childcare services has requested clarification on the applicable VAT rate. The DGT has determined that these activities are subject to VAT but are not exempt, meaning the reduced rate of 10% must be applied.
Cuestión planteada Tipo impositivo aplicable a las actividades descritas.
Las actividades de monitor y vigilancia de niños consisten en la ordenación de medios de producción, por lo que están sujetas al IVA. Al no ser la consultante un establecimiento privado de carácter social, no puede aplicar la exención del artículo 20.1.8º de la Ley 37/1992. Por tanto, se aplica el tipo reducido del 10% a los servicios de custodia, o el tipo general del 21% si no se cumplen los requisitos.
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