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A local council has requested clarification regarding the application of the teaching VAT exemption to dining services, extracurricular activities, and school support. The Directorate General for Taxes (DGT) has ruled that exemption depends on whether the services constitute social assistance provided by social entities, or if they are educational services included in a curriculum rather than being purely recreational.
Cuestión planteada Aplicación de la exención de la enseñanza a las actividades descritas.
Los servicios de comedor y custodia están exentos si los presta una entidad de carácter social según el art. 20.uno.8º, tributando al 10% las sociedades mercantiles. Las actividades de enseñanza extraescolar están exentas si se incluyen en un plan de estudios y no son recreativas; de lo contrario, tributan al 21%. Los servicios deportivos tributan al 21% salvo que los presten entidades de carácter social, en cuyo caso están exentos. Los campamentos y excursiones para menores de 25 años están exentos si los presta una entidad de carácter social, tributando al 10% las sociedades mercantiles.
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