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A university center inquires whether the sale of educational material, advertising, and the rental of parking spaces can be considered ancillary services to exempt teaching. The DGT determines that the supply of goods is not exempt and that parking is not a means to enjoy the teaching.
Question posed: Whether the Value Added Tax exemption relating to teaching applies to the described operations by considering said operations as ancillary to it.
The exemption for teaching does not apply to the supply of goods for consideration, therefore educational material is taxed at the general rate or the reduced rate of 4% if they are books. The rental of parking spaces to students or teachers is not ancillary to teaching and is taxed at 21%. The rental of classrooms to third parties is also subject to the general rate of 21%.
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