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A query was raised regarding whether a company conducting socio-educational activities for the elderly could apply the social assistance exemption or the reduced VAT rate. The DGT ruled that, as a commercial entity, it cannot be considered a social entity for the purpose of the exemption; however, if the activity is classified as social assistance, the 10% VAT rate applies.
Cuestión planteada Se solicita aclaración de la anterior consulta sobre si la empresa es de "carácter social" y si la actividad realizada es de "asistencia social", y si el tipo aplicable es el 10 por ciento.
Las entidades mercantiles no cumplen los requisitos para ser calificadas como establecimientos de carácter social y no pueden acceder a la exención de asistencia social. No obstante, si los servicios prestados se califican como de asistencia social, tributarán al tipo impositivo del 10%. En caso contrario, se aplicará el tipo general del 21%.
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