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V0427-15 3 February 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación única

Organisation of camps for minors subject to 10% reduced VAT rate

An individual requested clarification regarding the taxation of a 15-day camp that includes activities, transport, accommodation, and catering for a single price. The DGT determined that this constitutes a single provision of services subject to a 10% VAT rate.

The question raised

Question raised: VAT taxation of the described camps.

The DGT's ruling

The organization of camps constitutes a business activity subject to VAT. As it is a set of services (activities, transport, accommodation, and catering) that are not an end in themselves but means to enjoy the main service, it is considered a single supply. Since they are not provided by entities of a social nature, they do not benefit from the exemption under Article 20.1.8, and the reduced rate of 10% applies pursuant to Article 91.1.2.7 of Law 37/1992.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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