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A commercial company has requested a ruling regarding the taxation of extracurricular sports activities and youth camps. The DGT has determined that sports services are not exempt for the company and that camps are considered a single supply.
Cuestión planteada Tributación de las citadas actividades. Posible exención de las actividades deportivas extraescolares organizadas por una entidad mercantil para un AMPA. Exención de las actividades extraescolares deportivas en caso de que sean organizadas por la propia AMPA, o bien por los colegios. Exención de las actividades educativas extraescolares. Tratamiento de la organización de campamentos juveniles.
Los servicios deportivos extraescolares prestados por una entidad mercantil están sujetos al tipo general del 21%. La exención educativa no se aplica a la organización de campamentos o servicios deportivos por parte de la consultante. Los campamentos juveniles se consideran una prestación única, aplicando el tipo reducido del 10% para menores de 25 años y el tipo general del 21% para mayores de esa edad.
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