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A diving company has requested clarification on the VAT rate applicable to its courses, equipment sales and rentals, and guiding services. The Directorate-General for Taxes (DGT) has ruled that all these activities are subject to the standard rate of 21%.
Cuestión planteada Tipo impositivo de aplicación a cada una de las actividades citadas con anterioridad.
Las actividades de enseñanza de submarinismo, venta o alquiler de material y servicios de guía tributan al tipo general del 21% siempre que se realicen en el territorio de aplicación del impuesto. No procede la exención por servicios deportivos al ser la consultante una sociedad mercantil con ánimo de lucro. Tampoco aplica la exención por servicios educativos, ya que los servicios de práctica deportiva prestados por entidades distintas de centros docentes están expresamente excluidos.
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