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V0597-17 8 March 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · prestación de servicios

Tour guide services subject to the standard 21% VAT rate

An educational centre has enquired whether services provided by a tour guide hired for its students are exempt from VAT. The DGT has ruled that these services do not constitute social assistance nor are they included in cultural exemptions; therefore, the standard rate must be applied.

The question raised

Taxation of tourist guide services.

The DGT's ruling

Tourist guide services are service provisions subject to VAT. They are not considered social assistance services nor are they included in the exemption for cultural services under Article 20. As they are not covered by the reduced rate provisions, they must be taxed at the general rate of 21%.

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