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V0200-14 29 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · asistencia social

Reading promotion services to be taxed at 10% for under-25s in social assistance programmes

A query was raised regarding the VAT rate applicable to reading promotion activities, storytelling, and workshops. The DGT has determined that the reduced rate of 10% applies if these services are provided within social assistance programmes for individuals under 25, while the standard rate of 21% applies in all other cases.

The question raised

Applicable tax rate for the aforementioned activities.

The DGT's ruling

Child and youth protection services provided by social entities are exempt from VAT. However, if the exemption requirements are not met, the reduced rate of 10% shall apply to the social assistance services referred to in Article 20.One.8 of Law 37/1992. In the case of reading animation activities and workshops, they shall be taxed at 21% if they are not provided for minors under 25 years of age within a social assistance program.

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