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An entity inquired whether establishing a cooperative to provide cleaning services to members engaged in exempt educational activities could qualify for the VAT exemption under Article 20.One.6º of the VAT Act. The DGT ruled that this is not applicable because cleaning services are of a general nature and are not considered directly necessary for the exempt activity.
Cuestión planteada Si resultaría aplicable a la operación descrita la exención regulada en el artículo 20.Uno.6º de la Ley 37/1992.
La exención del artículo 20.Uno.6º de la Ley 37/1992 requiere que los servicios sean directamente necesarios para el ejercicio de la actividad exenta de los miembros. Los servicios de naturaleza general, como la limpieza, no cumplen con esta condición de necesidad directa para la prestación de servicios educativos. La exención no busca beneficiar la externalización de servicios, sino garantizar la competencia equilibrada para estructuras de reducido tamaño.
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