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A regulated education foundation asks whether family payments for classes should be declared in Model 347. The DGT responds that since these services are VAT-exempt and do not require invoicing, they are excluded from the declaration.
Cuestión planteada Si tiene obligación de consignar en la declaración anual de operaciones con terceras personas (modelo 347) los pagos de los recibos escolares de las familias por la enseñanza reglada.
Las operaciones de enseñanza escolar exentas de IVA según el artículo 20 de la Ley 37/1992 no deben ser objeto de facturación. Al no existir obligación de expedir factura, estas prestaciones quedan exceptuadas del deber de declaración en el modelo 347 conforme al artículo 33.2.a) del RGAT. Por tanto, la consultante no debe incluir en la declaración anual de operaciones con terceras personas los servicios de enseñanza que queden exentos de IVA y excluidos del deber de facturación.
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