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A self-employed professional inquired whether teaching adapted swimming for people with disabilities is exempt from VAT as a social assistance activity. The DGT ruled that, since the inquirer is neither a public law entity nor a private establishment of a social nature, the activity is subject to the tax.
Question posed: Liability and, where applicable, exemption from Value Added Tax when invoicing directly to the persons performing the sporting activity (and, where applicable, to their guardians), on the grounds of being considered a social activity.
The provision of social assistance services is exempt only if performed by entities under Public Law or private entities/establishments of a social nature. The applicant, being a self-employed worker who does not meet the requirements of a social entity, must apply VAT to their adapted swimming teaching services.
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