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A school inquired whether the provision of tablets to its students via a payment (derived from a renting agreement) was VAT exempt as school equipment. The DGT ruled that such provision is exempt provided it is carried out by the educational institution and the recipients are its students.
Cuestión planteada Tributación de la operación por parte del colegio al ceder las tablets a los alumnos mediante precio. Aplicación de la exención de enseñanza a dicha cesión de material escolar.
La exención del artículo 20.uno.9º de la Ley 37/1992 se aplica a las prestaciones de servicios y entregas de bienes directamente relacionadas con la enseñanza, siempre que sean realizadas por entidades autorizadas. En este sentido, la cesión de tablets efectuada por el colegio para sus alumnos está exenta de IVA, al igual que el alquiler de libros. No obstante, si los destinatarios fueran terceras personas ajenas al centro, la actividad estaría sujeta al tipo general.
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