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A taxpayer has requested clarification on the VAT rates applicable to activities involving training, leisure, sports, and social assistance. The DGT has ruled that the applicable rate depends on whether the services are exempt or if they qualify as social assistance or childcare services.
Question posed: Applicable tax rate for the described provision of services.
School monitor services for dining halls or morning classrooms are taxed at 10% if they are custody services, provided that the provider is not a social establishment. Extracurricular teaching activities are only exempt if they are part of a curriculum and are not merely recreational; otherwise, they are taxed at 21%. Sports services are taxed at 21% unless provided by a social entity, in which case they would be exempt. Social assistance activities are taxed at 10% if the provider is not a social establishment.
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