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A university centre has enquired whether the sale of educational materials and the leasing of parking spaces can be considered accessory services exempt from VAT due to their link to teaching. The DGT ruled that the sale of goods is not exempt and that parking is not a means of enjoying the educational service.
Cuestión planteada Si resulta de aplicación a las operaciones descritas la exención del Impuesto sobre el Valor Añadido relativa a la enseñanza por considerarse dichas operaciones como accesorias a la misma.
La entrega de material educativo y objetos publicitarios no goza de la exención por enseñanza, debiendo tributar al tipo general o al reducido del 4% si son libros. La cesión de plazas de aparcamiento a alumnos o profesores no es accesoria al servicio educativo, por lo que tributa al tipo general del 21%. El alquiler de aulas o la cesión de medios materiales y humanos para formación de terceros también tributa al tipo general del 21%.
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