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A non-profit organisation has enquired whether the preparation of content and methodology for a training manual intended for foster families is exempt from VAT as social assistance. The DGT has determined that these operations are subject to tax and do not qualify for the exemption.
Question raised: Liability and, where applicable, exemption from Value Added Tax.
The preparation of content, materials, methodology, and media for a training manual is not considered a provision of social assistance services. Therefore, as they are carried out for consideration, the operations are subject to VAT and the exemptions under Article 20.One.8 of Law 37/1992 do not apply.
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