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An educational company has enquired whether sailing lessons subcontracted to complete its curriculum are exempt from VAT as educational services. The DGT has ruled that they are not, as the educational exemption does not include sports practice provided by entities other than educational institutions.
Cuestión planteada Tributación por el impuesto sobre el Valor Añadido y si dichas clases pueden considerarse servicios educativos.
La exención de servicios educativos requiere que la actividad sea transmisión de conocimientos y competencias sin carácter meramente recreativo, y que esté incluida en un plan de estudios. Los servicios de práctica deportiva prestados por empresas distintas de los centros docentes están expresamente excluidos de la exención educativa. Asimismo, las entidades mercantiles no pueden beneficiarse de la exención por servicios deportivos al no ser establecimientos de carácter social. Por tanto, estos servicios tributan al tipo general del 21%.
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