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V1980-14 23 July 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · exención

Teaching and sports services taxed at 21% unless meeting exemption or social assistance requirements

A company has requested clarification on the VAT rate applicable to teaching, sports, and social assistance workshops for the elderly. The DGT has determined that teaching is exempt if it is part of a formal curriculum and is not purely recreational, whereas sports and other services are subject to the 21% rate unless they qualify as social assistance.

The question raised

Cuestión planteada Tributación por el impuesto sobre el Valor Añadido. Tipo impositivo aplicable a las actividades descritas.

The DGT's ruling

La enseñanza está exenta si se realiza por entidades autorizadas, forma parte de un plan de estudios y no tiene carácter meramente recreativo. Los servicios deportivos prestados por entidades mercantiles tributan al 21%. Los servicios de asistencia social prestados por entidades mercantiles tributan al 10% si se consideran tales, o al 21% si no cumplen los requisitos.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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