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V1712-15 1 June 2015 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención educativa

Theatre, dance and folk dance activities are VAT exempt if included in the curriculum

A commercial entity has requested a ruling on the taxation of childcare services, as well as extracurricular sporting and cultural activities. The DGT has determined that VAT exemption depends on whether the educational activities are part of the formal curriculum and are not merely recreational, whereas sporting services are subject to the standard rate.

The question raised

Cuestión planteada Tributación de las citadas actividades.

The DGT's ruling

La enseñanza de teatro, danza y bailes folklóricos españoles está exenta de IVA si se incluye en los planes de estudios y no es meramente recreativa. El baile moderno no está incluido en dichos planes y tributa al 21%. Los servicios deportivos (judo, fútbol, etc.) prestados por entidades mercantiles no están exentos y tributan al 21%. Los servicios de guarda y custodia en centros docentes en horario extraescolar están exentos desde 2015.

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