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A travel agency has requested clarification on the VAT rate applicable to the organisation of camps that include transport, accommodation, and sports activities. The DGT has determined that this constitutes a single supply and establishes different rates based on the age of the recipients.
Question raised: Applicable Value Added Tax rate and whether the Special Regime for travel agencies is applicable.
The organization of camps constitutes a single supply where transport, accommodation, and board are ancillary. For services intended for persons under 25 years of age, the reduced rate of 10% applies. For activities intended for persons over 25 years of age, the general rate of 21% applies. Neither the special regime for travel agencies nor the exemption for social assistance applies if the entity is not of a social nature.
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