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A company providing farm school services has requested clarification on whether its activities are VAT exempt or which tax rate applies. The DGT has determined that exemption depends on whether the activity constitutes teaching based on official curricula or if it is classified as recreational or excursion-based activities.
Question raised: Exemptions provided for these activities and, where applicable, the applicable tax rate.
Farm school services are exempt from VAT if they consist of the transmission of knowledge and skills through an organized set of material and human resources, provided that the subjects cover content included in the curricula of the Spanish educational system. If the activity is not teaching, but rather the organization of excursions, camps, or trips for persons under 25 years of age, the reduced rate of 10% shall apply. If the means for teaching are not available and it does not qualify for the exemption, the general rate of 21% shall apply.
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